Rated unfair

The long awaited report on Scottish rates by Ken Barclay is welcomed but does little to help those facing up to 400 per cent increases with no means of income to support such additional business costs.

It may be fair that some schools, universities and leisure centres pay more in the future but this is just a bit of cosmetic tinkering around the edges of the main problem.

The bottom line is that no company in Scotland should be forced out of business or forced to pay off staff to pay this absurd increase in commercial rates in what is the most unfair rates increase ever conceived in Scotland. DENNIS FORBES GRATTAN

Mugiemoss Road. Bucksburn, Aberdeen Finance secretary Derek Mackay needs to be careful how he deals with Mr Barclay’s recommendations. Parents (not myself) who opt out of the state system for their children and privately fund schooling are, by paying council and income taxes, subsidising state education.

Increase the tax burden on independent schools and increased fees may lead to a significant move from private to state which the currently underfunded/resourced state system would not be able to cope with. The attainment gap would increase and education standards fall further behind in world rankings.

Former council sports centres (now arms length charities) if taxed more will respond by price hikes and that will unfairly hit the middle/low income population and result in less activity/more obesity.

Although there are some good points in the review, Mr Mackay needs to be fair and mindful of the Scottish Government’s aims on Education and wellbeing/health as not only is his reputation on the line but so is that of the SNP government. MICHAEL G COCKBURN

Carfrae Road Blackhall, Edinburgh In your article on new business rate proposals (23 August), you fail to mention church buildings, which are currently largely exempt.

In your 4 April edition last year you illustrated that the Church of Scotland was one of the country’s most significant land and property owntunity