SCOTLAND’S business rates revaluation is “nothing short of daylight robbery” Ruth Davidson told Nicola Sturgeon yesterday, as the two clashed at First Minister’s Question Time.

The Tory leader told the First Minister about Peterhead-based engineering firm Score Group, which is set to face an extra £120,000 bill to pay come April because of the change to the rates. Meanwhile Bev Robertson’s Precision Oil Tools in Kintore, Davidson said, would face a 62 per cent increase.

Revaluations happen every five years, with the government adjusting the value of business rates to reflect changes in the property market.

The First Minister said that while the new rates had come from independent assessors, and were tied to increases in the rateable value of premises, anyone wanting to appeal would have until September to do so.

“Of course I understand the concerns that will arise from revaluation. However, the Government has ensured that we have a competitive small business rates regime; indeed, it is probably the most competitive small business rates regime anywhere in the UK, because that is the importance that we attach to small businesses.”

The First Minister also said the Scottish Government’s small business bonus would mean 100,000 Scottish firms paying no rates at all.

Davidson accused the government of holding back growth and called for change, saying: “The Scottish Government is about to present the most important budget since devolution, which will decide on the taxes that Scots pay. Will the First Minister stick to her current plan to make Scotland the most highly taxed part of the UK or will she change course and give Bev, Score Group and thousands of people like them the backing that they need to succeed?”

Sturgeon said it was “ridiculous” to claim Scotland had the highest taxin the UK. Thanks to free university tuition and personal care for the elderly, she said, “taxpayers in Scotland get a far better deal than taxpayers in the rest of the UK.”