There is far more to this story than is seen at first glance. I do not believe that there is the political will in Scotland to have legislation even if it were possible.

The plain truth is that the Gold Brothers pay taxes and lots of them -

The whole business pays Corporation Tax;
Then each of the shops pay a business rate;
They also have manufacturing premises, which also pay a business rate;
They have warehouses, which also pay a business rate;
Even their head office pays a business rate;
For each of their employees, they pay Employer's National Insurance Contributions (health insurance);
Each of the employees pays their own Income Tax;
And Employee's National Insurance Contributions;

This is all adding up to serious money and we haven't taken into account import duties and the VAT on those duties.

Then there is the purpose of the business - selling things. On each item there is VAT levied at 20%.

Then of course, each of those employees is spending money and paying more VAT. Rents are being paid on shop premises and VAT on those rents.

It goes round and round and round.

Without getting political, there is no party that wants more unemployment, that wants empty and boarded-up shops, that has enough money for all the programmes and schemes. Every party wants full employment, wants the wheels of industry and commerce turning, wants lots of money coming in. Was it not an American President that said "The business of government is business".

In the end that is what it comes down to - it just does not make good business sense for the country.

A pity - more than that, a tragedy, but ultimately a reality.

Regards

Chas