THE Scottish Retail Consortium has urged chancellor George Osborne to cushion the costs to large businesses of the Apprenticeship Levy in his budget on 16 March.
The organisation says it should be phased in starting at 0.25% of total payroll costs rather than the 0.5% currently planned.

It also wants the chancellor to align the timings of future changes to the National Living Wage and the National Minimum Wage.
The Petrol Retailers Association has told the chancellor that fuel duty should remain at the current level and that duty on diesel should not be increased at a differential rate.
It also wants an immediate review of duty deferment and duty rebates on recovered gasoline vapour.
And it says additional funding and cooperation with local authorities must be provided to tackle the illicit sale of alcohol and tobacco.
The British Beer and Pub Association says a survey it commissioned from YouGov shows 72% of people want to see reduced or frozen beer duty rates.