Angus South MSP Graeme Dey has highlighted at Holyrood the need for a VAT reduction in the hospitality sector.
He raised the issue following a successful Irish scheme which saw VAT on tourism related goods and services shrink to nine per cent.
Mr Dey believes that Westminster’s refusal to follow suit is a limiting factor to Scottish tourism.
He said: “The UK government’s continuing refusal to follow the lead of not only Ireland but many other European countries in cutting VAT for tourism services is placing Scotland at a competitive disadvantage when it comes to attracting tourists to our country or encouraging our own folk to holiday here.
“And the evidence of the benefits of such a move is, from the Irish experience, clear.
“Of course there would be a reduction in VAT income for the Exchequer from such a cut but in Ireland that proved actually to be less than anticipated and the positives which flow from a VAT cut are indisputable.
“This is just another small example of why Scotland needs access to all the economics levers, something which will only be achieved through Independence.”