Frequently Asked Questions - Would the main business rates in an independent Scotland continue to match England?
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The Scottish Government has committed to match the poundage for business rates in England for the rest of this parliamentary term. The Scottish Government is also delivering the most competitive business rates regime in the UK with our support for the Small Business Bonus, which currently helps 92,000 businesses.
Our policy is that taxes in Scotland should be competitive to create an attractive business environment, while ensuring that companies pay their fair share of taxes.
Source: Scotland's Future, Scottish Government, November 2013.