The Covid Inquiry has given a peek into how public policy is sometimes formulated at the upper echelons of government. It might be argued not every decision seems based on the most rigorous analysis.

That may help explain the backdrop to the Scottish Government’s shock plan, announced in December’s Budget, to consider raising taxes on grocers to “sustain the public finances”.

Seven weeks on and the reverberations from this announcement are still being felt. It has knocked confidence and risks seriously souring the relationship which the industry in good faith - along with previous ministers - has sought to nurture through the development of the Scottish Government’s retail strategy, the creation of the Retail Industry Leadership Group, and subsequent New Deal for Business.

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A new tax also risks breaching promises made on business rates contained in the SNP manifesto and the Government’s Framework for Tax and New Deal. It would mark a decisive departure away from the pledge to restore rates parity with England.

The reason for ministers considering the new tax is clear - to help fund the........

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