The manifesto calls for a RESET. A focus on key priorities that looks at Rates, Energy, Skills, the Entrepreneurial ecosystem, Tax, as well as a call to speed-up housing and planning decisions, cut the red tape that debilitates growth across the nation and harness the opportunities that AI can bring.

If adopted, the plan would look to:

• Fix business RATES now to save the jobs of tomorrow 
• Get investment flowing in not out of the ENERGY sector
• Address the SKILLS shortage by building the workforce Scotland needs  
• Partner and support ENTREPRENEURIAL scale ups to unlock accelerated growth
• Restore TAX competitiveness with UK counterparts by introducing a fairer, more equitable system that encourages investment and growth. The Hunter Foundation has pledged to fund a specialist team to investigate both the impacts of the current system and to develop a new system that will increase the tax take.
• Address the housing emergency by introducing a central planning portal that greenlights rather than red cards development
• Introduce a Red Tape Tsar to cut bureaucracy and duplication across QUANGOS
• Fund an elite group that will pull together to explore and enable the benefits AI can bring to Government and business

The report follows on from last week’s budget and has been developed by The Hunter Foundation after listening to founders and scale up leaders from across Scotland through its multiple programmes as well as its annual Founder’s Conference at Gleneagles in November 2025.

The event brought together more than 200 of Scotland’s leading entrepreneurs and business leaders, with the main Scottish political parties invited to set out their plans for economic growth. Attendees were then asked directly what would help them start, scale and grow businesses in Scotland.

The manifesto measures are intended to unlock private investment, raise productivity and increase the tax revenues that fund public services. If adopted, these actions will generate significantly more tax in support of NHS Scotland and social care as well as delivering markedly increased new housing stock.

The report also highlights how delays and complexity can hold back investment in communities across the country, particularly in sectors such as hospitality, leisure and retail, and argues that Scotland’s system often discourages the very investment needed to create jobs, regenerate town centres and boost local economies.

Alongside proposals to accelerate housing and planning decisions and address skills shortages in construction, the manifesto calls for a major push to build AI capability across schools, universities and workplaces. As part of this, The Hunter Foundation says it will, if the government matches its commitment, fund an elite group to explore and enable the benefits AI can bring to government and business.

Sir Tom Hunter, founder of The Hunter Foundation, said: “Scotland has the talent and the ambition to be a high-growth nation once again, but we’ve made it harder than it needs to be for businesses to invest, expand and recruit. This manifesto is about practical changes that remove friction, speed up decisions and back the creation and retention of quality jobs.

“Entrepreneurs aren’t asking for special treatment. We’re asking for a serious partnership focused on outcomes to bring about more opportunity, homes, investment, and more funding for public services.

“Our ask of the Scottish Government, all political parties, policy makers and Local Authorities is simple - work with the people who start and grow companies, and focus relentlessly on delivery. If we do that, Scotland can not only compete on the big stage, but prosper.

“We Scots invented the modern world, let’s live up to that legacy and build a vibrant world-beating nation again – together we can.”

The full Entrepreneurs Manifesto for Scotland is available at The Hunter Foundation.

The Hunter Foundation has also produced a launch film ‘Scotland’, created by young filmmaker Lewis Phillips. It can be viewed here.