Scottish tax on bigger supermarkets selling cigarettes and alcohol
Large retailers in Scotland which sell tobacco and alcohol will face a new tax later this year - but smaller stores will not be affected.
The SNP's Kenneth Gibson defended the supermarket tax plans - which the Scottish government said will benefit health and raise £36m a year.
But Andrew Opie from the British Retail Consortium said it was a "random tax" and criticised a lack of consultation within the industry.