Changes to VAT
While this may not be an acceptable situation, there is nothing Holyrood can do about it in terms of indirect taxation. VAT is a tax which is part of the UK tax system that is reserved to Westminster, but is prima facie governed by the Sixth VAT Directive.
Even as a new member state, it is debatable whether Scotland could make any meaningful change to VAT on the refurbishment supplies relating to existing buildings in town centres.
I am afraid, however, in general terms any change to the VAT system would demand a Yes vote.
Shirley Seaton
Eskmill Villas
Musselburgh