Commenting on the CBI New Year Message, Liberal Democrat Chief Whip
Mike Rumbles MSP said: "The SNP have made a real mess of business rates in Scotland.

"Businesses will be happy to see the back of the SNP in May.

"Liberal Democrats want to make the business rates system fairer with
transitional relief for those hardest hit by the SNP Government.

"We also want to reform Scottish Water to make it borrow from the
markets, not the taxpayer. This should save £600 million for the
public purse."