The figure was revealed in response to a written parliamentary question from Mid Scotland & Fife MSP Murdo Fraser.

The 2,296 shops in Scotland with a rateable value of £100,000 or above will be liable for the Higher Property Rate of 54.8p in the £ from 1 April. Similar sized stores in England will pay 43p in the £. As it is a slab tax the higher tax rate applies to each pound of a property’s rateable value.

These 2,296 stores will not be eligible for the Scottish Government’s new Retail Hospitality and Leisure (RHL) sectors’ rates relief. Instead they will be liable for a poundage rate which is 27% above that down south, substantially more than England-based counterparts.

Smaller stores, those liable for the Basic and Intermediate Property Rates, will benefit from the new RHL rates relief. The Scottish Retail Consortium welcomed the new RHL relief announced in the Scottish Budget however even the RHL rates will be above those levied in England whilst the amount that can be claimed will be capped, unlike in England. As such RHL relief falls well short of what the industry was seeking.

David Lonsdale, director of the Scottish Retail Consortium, said: “Scotland’s medium sized and larger stores will effectively be stumping up a £54 million surcharge from next month when new business rates come into force, compared to their English counterparts.

“The decision taken in the Scottish Budget not to match the new rates regime in England will put into sharp focus the difference between trading north and south of the border.

“To their credit the Scottish Government has recognised retailers’ pay a disproportionate amount in business rates and the new Retail Hospitality and Leisure sectors rates relief is a positive step forward. However, the convoluted restrictions and cap on eligibility means it won’t benefit all stores and it will be less generous at every level compared to the relief on offer to retailers in England from 1 April.

“That relief won’t even apply to medium-sized and larger stores liable for the Higher Property Rate. These shops will pay a business rate substantially above that of similarly-sized counterparts down south.”

Mr Lonsdale continued: “As it stands Scotland risks becoming a materially more expensive place to operate shops and this could see a shift in investment down south.

“Continued investment in stores is essential to keep them viable and attractive to customers and to minimise the number of shuttered shops. It is not in the interests of Scotland’s economy for shop owners to be incentivised to invest in Berwick-upon-Tweed over Balloch, Bathgate, or Brechin.

“A far more ambitious approach is required from those Parties seeking to form the next Scottish Government, one that ensures at the very least a level playing field with England and which delivers on the joint industry/government vision to make Scotland the best place in the UK to grow a retail business.”