Scottish Labour has called for a tax cut for small businesses, paid for through an increase in the Digital Services Tax, which would see £171m available to Scottish firms through Barnett consequentials.
New analysis from the party has shown the impact of higher costs on Scottish businesses, with two in five firms being affected in some way by rising energy costs - and nearly 40% passing higher prices onto customers in Scotland.
Scottish firms are being hit particularly hard compared to London, where the latest Officer for National Statistics data shows that 24% of businesses are being forced to pass extra costs onto customers.
Despite 50% rates relief being extended for 12 months for retail, leisure and hospitality businesses in England and Wales, the Scottish Government has only extended rates relief for three months for Scottish businesses.
Labour has called for an emergency budget to help firms and households across the UK, the measures include a tax cut for small business, an emergency fund for energy intensive industries energy bills and a halt to the Conservatives national insurance rise adding to payroll bills.
Scottish Labour leader Anas Sarwar said: "Business across Scotland are at breaking point - but they are being failed by two out-of-touch governments.
