On a visit to a Glasgow deli and restaurant this morning, Russell Findlay will say it is part of a “common sense approach” that would “help a sector struggling more than ever after Labour’s tax-grabbing budget”.
The Scottish Conservatives say the call is part of a plan to support business and “undo the damage of SNP tax rises”.
Their plans would also offer 40 per cent rates relief for Scottish retail, hospitality and leisure venues and reductions in income tax and LBTT.
The calls comes after the Scottish Retail Consortium (SRC) said MSPs must avoid passing “unwarranted costs” on to businesses in the Government’s spending plans.
The group urged ministers to cut down costs, deliver “competitive” tax and regulations, and combat crime against retailers.
The call follows a letter from the SRC last week warning Finance Secretary Shona Robison that it remains a “testing time for shopkeepers”.
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Mr Findlay said the Scottish Conservatives would “put money back in the pockets of workers, businesses and would-be homeowners”.
The Scottish Conservative leader said: “Pubs and restaurants have been hammered by the SNP’s high taxes and anti-growth policies.
“Our 100% rates relief for pubs and restaurants is a bold move to help a sector struggling more than ever after Labour’s tax-grabbing budget.
“The Scottish Conservatives want to start to undo the damage inflicted by Labour and the SNP with our plans to reduce income tax, business rates and LBTT.
“Unlike the left-wing parties in the Scottish Parliament, our common sense approach would put money back in the pockets of workers, businesses and would-be homeowners.
“The Holyrood consensus is to take more and more taxpayers’ money while offering less and less in return. We want to give households and businesses more freedom and control over the money they’ve worked hard for.”
The Scottish Government has been contacted for comment.