Shadow Finance Secretary Donald Cameron said: “I welcome that, in the face of strong pressure from the Scottish Conservatives and business representatives, the SNP Government has performed a screeching U-turn.

“While their measures still fall short of the support available south of the border it is welcome nonetheless.

“In future the Scottish Government should  support our businesses in the same way as businesses in the rest of the UK are being supported.

“At a time like this there is no case for divergence as it just causes confusion and anomalies.”