JOHN Swinney, the SNP Government Finance Minister, will argue in the Scottish Parliament today (Wednesday) that supermarkets should pay more business rates.
This measure has been termed the 'Tesco Tax' by the press.
After hearing John's evidence, the MSP members of the Finance Committee will debate and then decide a motion to oppose this move.
Our plans to ask Tesco and other supermarkets to pay a little more in rates are being hotly opposed by the Lib Dems, who are moving to scrap the tax.
Indeed, their MSP, Mr Jeremy Purves, is moving to annul the law that we seek to pass.
I wrote to John Swinney some time ago, arguing that supermarkets do not contribute a fair share towards business rates. I suggested that he should therefore introduce a levy.
My basic argument is that the rates they pay are not a fair contribution in comparison with their high street and other retail competitors.
Why is it unfair? Because supermarkets pay a far smaller share of what they make - whether measured by gross or nett profit or turnover - in business rates than traditional high street stores.
Rates bills are not based on the ability to pay - or levels of profits. They are based on rateable values, which are a form of notional rent. Supermarkets have got off lightly for far too long.
I am delighted that John Swinney and his officials have taken forward my suggestions, which could today become law.
As someone who was in business myself for two decades, and represented some clients with high street shops, I know very well that they have to pay very high bills compared to supermarkets.
Supermarkets have now taken over market share from high street shops to a large extent. Those "out-of-town" supermarkets also have their own free parking - a major benefit that city-centre shops, largely, do not enjoy.
The rates system has quite simply not kept pace with changes in shopping, or the growth - and now the dominance - of supermarkets.
We are treated to lectures by the Westminster Government - most recently by that Highland day-tripper, Nick Clegg - that we need to take tough decisions to bring in money: decisions which are not necessarily popular.
All of us must feel the pain. Well, with VAT fuel duty and no rural fuel rebate, Mr Clegg, we are feeling the pain! Surely the big supermarkets can share a little of it.
As someone who likes to use the smaller shops, I feel that they have a rough deal compared with the supermarkets. We will be seeking to put this right, and have introduced the small business bonus, which is a huge benefit for smaller shops and offices.
It has been calculated that across the UK, Sainsbury, for example, take £2.5 million per hour - which is broadly equal to their share of one year of the levy for the whole of Scotland.
They make in one hour the amount we are asking them to pay in one year. Hardly the end of the world.
It takes Tesco one hour 46 minutes to earn what they are estimated to pay in the whole of Scotland; and three hours 43 minutes for Asda. I think they will survive!
If we do not have this tax, we would have to find the money from your council tax, or make cuts.
The money raised will fund 1,000 nurses, for example. We want to have the nurses, and we need the money from the tax to balance our books.
The other parties have been as silent as Trappist monks about what they would do to find the cash.
As the local MSP, I have supported the case for a larger Tesco's for Aviemore. The existing store is too small.
However, they can and should make a greater contribution to the common wealth - consistent with the rates burden met by smaller high street businesses.
Later today, we will find out if our Tesco tax has been passed.
A democratic solution...
ELSEWHERE in today's 'Strathy', I argue that the Cairngorms National Park must be responsive to the people.
Planning committees in every other part of Scotland are led by elected people. Park board members are appointed and not directly accountable.
In March this year, there will be a chance to elect some representatives.
In my view, the park should not consider any measures which might deny local people affordable housing, until such time as the newly elected councillors are ready to take part.
There is a democratic deficit with the park, and I am aware that a large number of constituents whom I represent are concerned about this.
We need to work together to devise a solution so that the park does not neglect its duties to the people who have to live and work here. A National Park is not just for visitors.
