PricewaterhouseCoopers has warned the Scottish National Party that its proposed
tax plans could be a "disadvantage" to businesses in the country.
The Big 4 firm says that the plans to introduce a new levy to replace council tax are "not clear" and there is little knowledge of "how workable" the plans are, Accountancy Magazine reported.
Rhona Irving,
tax partner at the firm, told the publication that more research is needed into the exact rate that "would be needed" to cover the same amount currently collected by the council tax.
"How Scotland would be perceived by the international business community if its headline rate of income
tax was higher than the rest of the UK should also be considered," she added.
"Many are also concerned that the cost of collecting the tax will hit business."
The Scottish Council for Development and Industry has also spoken out about the new plans, saying they were "badly thought through".
It instead suggested modifying the existing council tax system, The Herald reported.
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