The 2013-2014 draft budget for Scotland drew some criticism from CBI Scotland.

Assistant director David Lonsdale said the budget was a "missed opportunity" to contract public services out to private companies.

Mr Lonsdale said: "The Scottish Government's Budget contains a number of positive announcements on construction, tourism, skills, and incentives for firms to recruit young people. We also welcome the continued council tax freeze and the decision not to use the Scottish Variable Rate.

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"However this was a missed opportunity to signal a fresh direction on public service reform, through contracting-out the delivery of a far wider range of public services to the private sector, and to introduce an air route development fund in order to establish more direct links with key overseas business destinations.

"The lack of a moratorium on any new or additional taxes during the remainder of this Spending Review period is very disappointing, not least as Scottish Ministers have already slapped £131m of extra taxes on business with their rates levies on larger retailers and firms with empty properties."

(NE)