Scottish Chambers of Commerce chief executive Dr Liz Cameron CBE said: “Scotland’s businesses are facing significant headwinds and resilience continues to be tested amid rising costs, economic uncertainty, and global pressures.

“We welcome the Scottish Government’s recognition of these challenges, but resilience alone won’t deliver the jobs, innovation, and growth Scotland desperately needs and we urge Finance Secretary Shona Robison to use this budget to commit to substantial relief and immediate Non Domestic Rates reform, extra funding for business, an overhaul of the Apprenticeship Levy and an accelerated spend on infrastructure.”

The Fraser of Allander Institute estimates that it would cost £220m to replicate the business rates relief in Scotland – more than the £147m generated via the Barnett formula by the decision in England.

Dr Cameron added: “We understand the government has tough choices to make, including whether to spend more than £200m to freeze council taxes, but NDR is an area which needs to be prioritised to protect our high streets and hospitality sector.

“Delivering long-term growth requires policies that support business growth as well as a stronger, more collaborative partnership between business and government.

“We need a lower cost base, less bureaucracy, and more government support. Policies that lift the constraints and bureaucratic hurdles placed in the way of business growth are vital for Scotland’s economy as a whole.”

The SCC, Scotland’s largest business member organisation, are also calling for urgent reform of the Apprenticeship Levy.

Dr Cameron said: “The levy is simply not fit for purpose and the Scottish government must align it to modern business needs and take bold steps to address the skills gap, ensuring we’re equipping people with the tools they need for the future economy to ensure Scotland remains a world leader in innovation, a magnet for investment, and a model of sustainable growth.

“This will require, a detailed and open evaluation of the levy, how it is being spent, and the enormous funds which business pay towards this. We want to see it expanded with the need for additional enhanced skills focus at its heart but crucially business must be in the driving seat of the review, not a passenger on the bus.”

Incoming President Rodney Ayre said: “We hope the Scottish budget will deliver a renewed focus on tax reform to incentivise innovation, a planning system that enables swift development, and support for key sectors like renewable energy, tourism, and manufacturing.

“The focus on investment in infrastructure and skills must be matched with a concerted effort to cut costs and reduce barriers for businesses. Now is the time for greater collaboration to ensure policies are practical, impactful, and geared toward long-term economic success.”

The SCC represent 12,000 member organisations across all industry and trade sectors, from start-ups to large multi-national companies.