Business and retail groups are raising their concerns over the SNP's proposed public health levy.

The charge, focused on large retailers that sell both alcohol and tobacco, is intended to raise £110m over three years to tackle health-related issues.

It is strongly opposed by the Scottish Retail Consortium (SRC), which described the plan as a revenue-raising raid on supermarkets.

The SRC will appear before Holyrood's Economy, Energy and Tourism Committee alongside David Lonsdale of CBI Scotland, which branded the tax a "sting in the tail" for business.

However, the levy is broadly welcomed by the Federation of Small Businesses, which will also take part in the committee inquiry.

In a written submission, the SRC complained that there has been a lack of evidence to support the health claims in the levy.

"The supplement is effectively a revenue-raising raid on large supermarkets in the guise of a public health measure," the group added.

"A true health measure would be properly evidence-based, would not discriminate in this arbitrary way and the revenue would be ring-fenced for health purposes."

CBI Scotland, which welcomed much of Finance Secretary John Swinney's budget and spending review, found fault with the public health levy and a proposed tax on empty commercial premises.

In its submission, the organisation argued: "CBI Scotland is extremely alarmed at the decision to levy a new business rates tax from next April on large retailers which sell alcohol and tobacco, and the uncertainty this unexpected announcement has caused."

On the empty premises tax, the group added: "Commercial buildings and premises are rarely left empty by design, particularly as they do not generate an income, and this new tax could see private-sector investment in new developments or regeneration projects curtailed, particularly in more economically-deprived areas which can be harder to let."

A further controversial subject is likely to be raised in an earlier session featuring Professor John McLaren, of the Centre for Public Policy and Regions (CPPR).

Last month the CPPR identified annual business rates increases of £92m, £264m and £493m, based on a comparison of indicative figures in January and in the spending review.

It led to calculations - strongly rejected by the Scottish Government - that the figures represented a cumulative total of £849m.