New measures designed to revitalise town centres in the wake of the Covid pandemic have been published.

A joint report by the Scottish government and council body Cosla also details actions designed to tackle climate change.

Recommendations include a drive to reduce vehicle emissions and further investment in low carbon transport.

It also calls for the creation of more green space and greater accessibility to reduce unnecessary car journeys.

Other proposals include incentives for entrepreneurs and the introduction of a new online sales tax, designed to help traditional businesses compete with internet-only rivals.

Other recommended measures include using the planning system to limit out of town development and tax relief for businesses that generate more energy from renewable sources.

The report also urges developers to install and optimise digital connectivity in new town centre housing developments.

The review was chaired by Prof Leigh Sparks of the University of Stirling and builds on the Scottish government’s National Review of Town Centres, which was published in 2013.

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