JOHN Swinney has accused Labour of "betraying Scottish businesses" with its "damaging decisions" on tax hikes and pledges to bring down costs.
The First Minister said the UK Government had "broken" its promise to bring down energy bills as he said Labour were treating Scotland "as an afterthought".
It comes as energy regulator Ofgem announced a 7% reduction in the energy price cap for duel-fuel households from July 1 on Friday.
The move was celebrated by Scottish Labour, which shared a post on social media saying that "[u]nder Labour, energy bills are coming down [by £129]". The party pledged before the General Election to cut people's energy bills by £300 per year.
Yet the SNP have said that Scottish businesses are facing higher costs due to rising energy bills and tax hikes, pointing towards the UK Government's decision to increase National Insurance contributions for employers to 15%, which the Scottish Government previously estimated will cost businesses £850 per employee on average.
The SNP said that its policies in government had helped Scots to save money, such as through the introduction of the Small Business Bonus Scheme which means that businesses can apply to receive a 100% discount on non-domestic rates if they meet certain criteria.
In the Scottish Budget last year, Finance Secretary Shona Robison announced 40% non-domestic rates relief in 2025/26 for hospitality for premises which are liable for the Basic Property Rate, capped at £110,000 per business.
Scottish Government figures show that 48% of business properties in Scotland (121,790) were in receipt of 100% relief on non-domestic rates last year.
Swinney said Labour were treating Scotland "as an afterthought", as he said: “Scotland’s small businesses are the backbone of our economy and communities.
The First Minister said in South Lanarkshire, where a crucial by-election is taking place next month, more than 6000 premises were benefitting from the policy and receiving relief rates of "over £30 million".
“That’s my SNP Government in action, delivering on what matters to people," he added.
Swinney continued: “Meanwhile the UK Labour Government is betraying Scotland’s businesses with their tax on jobs and broken promises on energy bills.
“While Labour treat Scotland as an afterthought, the SNP is always on your side.”
Swinney's comments come ahead of the Hamilton, Larkhall and Stonehouse by-election on June 5 in South Lanarkshire.
The SNP's candidate, Katy Loudon, said the Labour Party was increasing costs during a cost of living crisis with its policies.
“While we are supporting local businesses to thrive and make our communities the best they can be, the Labour Party has broken promises and increased costs during a cost of living crisis.
“Labour decisions mean that every person employed by businesses across this constituency costs them roughly £850 more than it did under the Tories.
“That's the cost of a Labour Government.
“Only a vote for the SNP on 5th June is a vote to put this community first, and if elected as your next MSP I will always stand up for local businesses.”
Her comments come as Scottish Labour's candidate, Davy Russell, was accused of being unable to “string a handful of words together” after a series of edited clips of Russell speaking were shared on social media, as he confirmed he would not be taking part in an upcoming STV debate.
Scottish Labour leader Anas Sarwar branded the criticism "classist", as he said: “That's a completely disparaging comment that is below the belt, and demonstrates a classist approach to someone who is from this community and speaks like someone from this community.”
