1 it's a devolved competency and again UKGov is seeking to overrule Scottish Govt.
2 they waited until the last minute to do this - after many companies had already spent a lot of money preparing for this
3 it's a green scheme - so naturally Tories hate it. because they hate the environment , they hate David Attenborough, and they hate the Scots..

theguardian.com/politics/2023/

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@AuldFoggerty

Sounds like a good scheme, i hope someone sues, like they did with one of the e-0safety bills that never happened and a company developed a solution and sued for the cost recovery

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