[tomwalker]

Good article.

I must say that a unique benefit about Scotland for entrepreneurs is that higher education is free. This reduces the debt burden of a new graduate significantly that helps with any new venture.

I do agree that the money spent on bureaucracy by government bodies that are meant to boost enterprise is wasteful, although the new gov.uk web project suggests that sometimes projects can be done well at a decent price.

I echo nthj's comments in saying that tax breaks are the easiest way to benefit all small enterprises, from tech start ups, to new retail shops, plumbers starting their first business etc.