A group of MPs have called for new legislation to stop banks abandoning Scottish towns.
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A tourist tax in the Highlands could raise up up to £10 million per year for the region, according to council officials.
Amanda Frazer Four in five Scottish small firms are against plans to introduce a so-called ‘tourist bed tax’, according to a Federation of Small Businesses (FSB) poll.
Andy Willox, the FSB's Scottish policy convener Confidence has fallen among small businesses in Scotland, which are already less confident than those south of the border, according to a new survey.