SNP ministers have been accused of punishing consumers with a new levy on any large stores selling alcohol and tobacco.

The retail industry warned the cost of reviving the defunct Public Health Supplement would ultimately be passed on to shoppers.

Almost all supermarkets sell tobacco and alcohol.

Although it was not mentioned in parliament by finance secretary Shona Robison, the idea was included in last month’s Scottish budget documents.

These said the Scottish Government was “committed to exploring the reintroduction of a non-domestic rates Public Health Supplement for large retailers in advance of the next Budget”, meaning by the end of 2024.

Although the levy is be triggered by a big retailer selling alcohol and tobacco, it is not a levy on those products, but on the store itself.

The Public Health Supplement was last imposed by the Scottish Government between April 2012 and March 2015 in order “to address the health and social problems associated with alcohol and tobacco use” and to raise cash for preventive spending measures.

It was levied at a rate of 9.3p per pound of rateable value in 2012/13 and 13p per pound in 2013/14 and 2014/15 and applied to retailers licensed to sell alcohol and registered to sell tobacco with a rateable value of £300,000 or more. 

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Expected to raise £110m over the three years, it raised £95m before being discontinued without explanation or an official assessment of its merits.

The prospect of it returning - at an as yet unknown rate - was condemned by the Scottish Retail Consortium, which represents many supermarkets.

SRC Director David Lonsdale told the Scottish Daily Mail: “A new levy on grocers smacks of incoherent policy making within government. 

“It’s a bizarre way to behave when other ministers are looking to grocers for help to implement new regulatory measures including in-store restrictions on alcohol marketing, curbs on selling products high in salt and sugar, and a likely rise in alcohol minimum unit pricing.” 

He added: “A more ad hoc and less predictable approach towards levying taxes aimed at specific sectors rings alarm bells. 

“It’s likely to affect commercial decisions and make economic recovery more arduous … Ultimately, the cost of operating a retail business is borne by consumers.”

A Scottish Government spokesperson said: “This announcement in the Scottish Budget signalled ministers’ intention to explore the reintroduction of a Public Health Supplement. 

“Representatives from the retail sector and other relevant stakeholders will be consulted as part of that exploratory work.”