Nicotine and Alcohol

I have to say I can't get too worked up about this plan to introduce a higher business rate - for larger stores selling drink and fags.

The Scottish Government has said this new local tax will come in next year - and will raise around £100 million over three years.

Which will then be targeted directly on preventative measures - aimed at improving the nation's health.

Now the supermarkets are up in arms - but they've been selling cheap booze and fags for years - and making a tidy profit.

The retailers say they won't be able to pass the costs on to their customers - so the decision will affect future investment and might cost jobs..

Well they would say that - wouldn't they?

I don't buy this business of not being able to pass at least some of the cost on - the shops are selling these items at cut price anyway - so what's a few more pennies here and there.

And if you can afford to smoke and drink in the first place - then it's not exactly going to break the bank.

So as a way of raising money - while it's not exactly pain free - it's a lot better than taxing the essentials of life.