While businesses just a few miles south in Berwick are to see their rate increases phased in over five years, those north of the border will feel an immediate impact.

Revaluation of all business properties in Scotland and England has resulted in a significant increase in business rates bills with some facing increases of well in excess of 100 per cent.

However, opponents say the SNP administration has not introduced, or consulted on a transitional relief scheme for businesses facing higher bills.

The Government has come under criticism from both Michael Moore MP and John Lamont MSP who both label the lack of consultation as completely unacceptable.

Mr Lamont has been contacted by a number of local petrol stations, including Eyemouth Filling Station which is to see its rates rise by a staggering 140 per cent.

Manager of the station, Craig Maltman, is expecting an increase of over £35,000 from £25,500 last year to £61,000 this year.

And although he said the rise was hard to stomach, he added that it didn't come as too much of a shock as he first forecasted hard times for the industry a few years ago.

He commented: "I had a go at the Government five years ago, when it was decided that the turnover in our shop would be considered when drawing up our business rates. I said then that that would be the beginning of the end for petrol stations and I think I've been proved correct.

"The thing that really gets me is the fact that as well as business rates we have considerable delivery rates to pay for our fuel and these aren't taken into consideration. These cost the business around £90,000 a year.

"The Government has to make their money from somewhere and my opinion is that they think that just because we're a Shell garage we make a lot of money.

"It's true that certain garages do make more than others because of their locations on the edges of trunk roads but we are on an industrial estate and while we do have a lot of people come in for bread, milk, cigarettes and alcohol the margins on this type of product are next to nothing.

"In England the assessments for rates have been suspended because there were issues with the criteria and I only wish the same would happen in Scotland.

"For them to expect us to start paying massively increased rates straight away is unacceptable and I'm seriously considering throwing the towel in."

John Lamont MSP said that rather than making life harder for businesses like Eyemouth Filling Station, the Government should be safeguarding their future.

Speaking to 'The Berwickshire News' earlier this week he said: "In rural communities like the Scottish Borders, these petrol stations provide essential services to the local communities which they serve. The Scottish Government must therefore ensure that nothing is done to undermine the survival of these vital local businesses.

"Although businesses can appeal their new valuation, the way in which petrol stations have had their valuation calculated does not seem to be subject to challenge. The Scottish Government must intervene to allow these decisions to be reviewed at the very least."

And it's not just petrol stations that will be hit by the steep increase in rates. Both Michael Moore MP and his Liberal Democrat colleague Jeremy Purvis MSP, have raised serious concerns about the effect the rates will have on hotels in the Borders when they arrive on the door step in the coming days.

Scottish Borders Council is currently preparing the bills to be issued, and they are sure to be met with shock from hotel owners, who in some cases will, like petrol station managers, face increases of over 100 per cent.

Although they had yet to receive notification of their new rates, one Berwickshire hotel manager said many hotels wouldn't be able to cope with a massive increase and said after a difficult few years, which has also seen the introduction of expensive new licensing legislation, another financial blow would effectively "finish businesses off."

Mr Moore and Mr Purvis are calling on the Scottish Government to phase in the increase instead of hitting hotels hard with a tax hike while their business is slowing in a tough economic climate.

The previous Scottish Government consulted widely before the last revaluation on whether a transitional scheme should have been put in place.

The then Scottish Government agreed with the overwhelming view of businesses that any bill increases should be phased in.

And slamming the current SNP's Government's stance to introduce the new rates immediately, Michael Moore said: "We want to see a transitional period so businesses don't suffer the full force of these rate rises. The Scottish Government has chosen to hit hotels with the full increase in just one year and this is simply not acceptable.

"There is a real worry that if the Government doesn't introduce a transitional scheme businesses will find it extremely difficult to absorb the massive increases from April."

Jeremy Purvis added: "Previous administrations have brought major changes like this in slowly, over a period of time and the UK Government is doing the same for English hotels. At a time of economic difficulties, the SNP are hitting Scotland's tourism industry hard.

"Borders hotels will simply not understand why their English competitors are having any rates increase phased in by the UK Government but the Scottish Government is not doing it for them.
"If an adjustment is not made by the Scottish Government it will be a real blow for local tourism."

Defending the Government, SNP MSP Christine Grahame said that they didn't dicate the rates and added that there have been significant benefits for small businesses as a result of Government schemes over the past few years.

She commented: "Rating valuation is undertaken by independent assessors, not by the Scottish Government or the SNP. Scottish Ministers have no control or power over independent assessors.

"The Scottish Government has introduced measures to Scottish businesses that have been estimated to have benefited them at more than £200 million.

"Following revaluation 60% of Scottish businesses will be better off, with an average saving of £1000. That support from the Scottish Government is backed by the Federation of Small Businesses and would be put at risk if the independent status of the assessors was removed."