The group has said that Scottish hospitality businesses are being expected to survive on an average of £64 of government support per day over the peak festive period, when the industry would typically make 25% of its year’s profit.

By contrast, the average daily support rates for businesses elsewhere are £269 in Wales, £147 in Northern Ireland and £80 in England.

Larger employers in Scotland with multiple premises also face a cap on the help they can claim, despite having higher property, staff and other costs. Meanwhile, some businesses are still waiting on the £1650 grant payments promised by the First Minister for those forced to close in the central belt from 9 October for the ‘short sharp shock’.

Even if some areas move down a level from 11 December, the tier system and other government measures mean many businesses will be unable to trade viably, and certainly not enough to recoup significant losses. Nor will they be able to create a financial safety net to see them through the quietest time of year.

The position is even starker when compared with leading European countries. Analysis of grant schemes on the continent shows that businesses can claim:

• £1785 per day in Germany
• £1071 per day in the Netherlands
• Up to 20% of turnover in France.

Stephen Montgomery, Scottish Hospitality Group spokesperson, said: “It’s yet another blow in an already catastrophic year. Not only have we faced tougher restrictions but we’re eligible for less support. This is a shameful way to treat the thousands of hard-working, dedicated staff whose jobs rely on the hospitality sector, especially when you consider that they have to the face the public about the government’s confusing measures.

“We want fair support compared to other UK nations. We also want the easing of restrictions to come into effect at 6am on Friday 11 not 6pm, otherwise that’s another day of trading lost. Finally, we reiterate our call to the government to tweak the tiers and let us trade viably.”