“Scotland’s business community was hoping for a big bang Budget to shape things up and to help shift the dial on the country’s overall economic performance, but instead we have been left with a continuation of policies which do not address many of the fundamental issues we face.

Continued investment in key public services is essential, and is welcome, as always. However, the small and medium sized businesses which are the lifeblood of Scotland’s economy are suffering.

Investment and turnover among many of those enterprises is down, and many also fear that that downward trend will continue.

At a time when businesses are feeling the impact of taxes and regulations from both the UK and Scottish Governments, it is vital that we do more to support economic growth.

My proposal for tax breaks for young entrepreneurs is just one of the ways in which government could look to take bold, imaginative steps to boost business and in turn secure more revenue for public services.”

Below, you can watch Marie on STV’s Scotland Tonight, (Tuesday 13th January 2026) sharing her thoughts on the Scottish Government’s Budget proposals.