Usually governments do little to improve the lot of small businesses, but many dealers are pleased with the latest changes to business rates in Scotland.

In a surprise move, the Scottish Government has introduced legislation that will completely eliminate rates for more than 100,000 small businesses next year.

There will also be benefits in the current year. Starting in April, firms with a rateable value of up to £8,000 will receive an 80 per cent discount on their rates.

Shops with a rateable value of between £8,000 and £10,000 will receive a 40 per cent discount and those in the £10,000 to £15,000 band will receive a 20 per cent discount.

The Scottish Government says this change is to encourage small businesses and I can truthfully say dealers of all political complexions have welcomed the new thinking on the business rates.

Apparently, these changes have received little publicity outside Scotland, but some dealers just south of Hadrian’s Wall have been in touch to confirm the details before going on to complain to their local MPs.

Perhaps the thinking behind this reduction in the cost of running a business will spread to other parts of the UK.

If you are ever travelling on the M1 on a Wednesday morning, it is worth taking a small diversion to visit the John Pye auction rooms at New Basford, just north of Nottingham.

The premises used to be a brewery, but it now houses a massive auction operation that is becoming famous as the place to buy cheap electricals and it attracts buyers from hundreds of miles away.

It is here that the distressed “returns” and “end-of-lines” end up by the lorry load. Last week’s sale comprised more than 4,000 items and, as there were dozens and dozens of “Advent”, “Mitsui”, “Logic” and “Ferguson” products, it was easy to deduce the name of at least one of the firms using this auction house a clearing depot.

There was everything there from vacuum cleaners to loads of TV sets and satnav products.
Some of the items still carried tell-tale labels identifying faults and problems like “No power supply” or “missing remote”.

 Many of the battery-powered items, like MP3 players and radios, actually worked. A veritable flock of Epson printers looked almost perfect.

In fact, I could see that many of the customers had simply inserted the ink cartridges without removing the seals.

There were more than 100 Epson printer-scanners on offer and, had I been driving a lorry, I would have bought the lot.

 At the sale, items were often bunched together in lots of two or three and these were quickly knocked down for a fiver.

It is sad that so many electronics goods are being sold so cheaply because repairs are not economical.

I notice that many American retailers have been tightening up their policies on warranties.

More and more of the smaller items, like portable audio, digital cameras and even some TV sets, are now being supplied with a 90-day warranty.

This appears to be the result of the manufacturers cutting costs. The present daft situation in the UK of some manufacturers “giving” a five- year guarantee does little for retailers. Once every brand matches the guarantee offer, the advantage is lost. I quite like the idea of a 90-day warranty.

What do other dealers think?