Scottish Finance Secretary Katie Forbes, in a statement yesterday said:
“The absence of clarity on UK Government NDR policy has undermined our ability to continue this relief. I have been clear that the only way I can replicate that relief in full, is if there is additional funding from the UK Government.
“The UK Spending Review provided £11.5 million as a result of NDR policy decisions. Contrasted with the over £900 million it would cost to extend the relief, those consequentials are entirely insufficient.
“However, I cannot and I will not leave Scottish businesses trying to plan without certainty.
“So I am committing now to extend the 100% relief for retail, hospitality and leisure businesses for a further three months into 2021-22 funded from the money reimbursed by supermarkets and other retailers.
I continue to urge the UK Government to bring forward an extension to their equivalent relief. And should they do so I will use the funding generated to match their extension.”