Plans to levy a super-tax on Scotland's largest retailers could be scrutinised by a government-appointed body chaired by a representative from one of the plan's most vocal critics.

The Conservatives have written to the Regulatory Review Group, a body set up by the Scottish Government to scrutinise regulations of concern to business, to investigate the Large Retailer Levy.

The Regulatory Review Group is chaired by Professor Russel Griggs, of the Confederation of British Industry (CBI), which signed a joint letter to the Government calling the hikes "short-sighted and counter-productive".

The levy will raise rates for 0.1% of Scotland's businesses, mainly very large and profitable out-of-town retailers and a tiny minority of the most expensive high street stores.

Tory enterprise spokesman Gavin Brown said: "The retail sector in Scotland is a major employer - higher taxes will only make Scotland less competitive than the rest of the UK. The SNP Government is putting investment and Scottish jobs at risk."

The CBI signed the letter alongside Scottish Chambers of Commerce, which is also represented on the group, as well as the British Council of Shopping Centres, the Scottish Property Federation and the Institute of Directors.

However, the group also includes a representative from the Federation of Small Businesses (FSB), which has given the most vocal support for the levy saying it has the potential to "level the playing field" between the largest, most profitable retailers and the smaller independent stores.

In a letter to the Regulatory Review Group, Mr Brown has called for a review of the decision not to undertake a Business and Regulatory Impact Assessment (BRIA) or consult with the business affected.

According to Mr Brown, the Government's own guidance states a BRIA is required if a regulation would impose additional costs on businesses.

He also complained that "no significant consultation took place with any businesses in advance of the regulations being published".

However, the Government has already stated that a full BRIA would be inappropriate for a regulation that affects just 0.1% of businesses.

Defending the planned new levy, a Government spokesman said: "We believe that asking a small number of the very biggest retailers to pay a little extra is reasonable. The UK Government has cut our budget by a massive £1.3bn - so we need to find new ways of raising a moderate level of extra revenue."