A POLL of 250 Scottish members of the Forum of Private Business has found most respondents are opposed to a devolved parliament with tax-varying powers.

Although a slim majority said they were against the concept of a law-making body, the greatest concern was over giving a Scottish parliament the power to vary taxes. This was rejected by more than two-to-one, with 67% against, 29% in favour and 4% reporting they had no opinion on the matter.

As for giving over the power to legislate, which is essentially the first question on the referendum ballot, 50% of Scottish respondents said they were opposed to this. Another 48% were for the idea, while 4% reported no opinion.

The FPB, which has 2500 members in Scotland, said it was ''particularly concerned'' about business rates. Control over these is to be devolved to the proposed Scottish parliament, which could then decide to allow local authorities to set business rates.

The FPB said it was bothered by the lack of a clear commitment to maintain the alignment of English and Scottish business rate poundages.

FPB's Scottish director, Bill Aitkenhead, said devolution, which did not reflect the concerns of private businesses, could well work against the interests of the Scottish people.

''Nobody can accurately forecast the state of the economy in five years because it will reflect unforeseeable domestic and global changes,'' Mr Aitkenhead said. ''Devolution of tax-raising powers will create significant concerns for business which may undermine confidence in investment and employment decisions.''

Some 50% of the FPB's member companies employ 10 people or less, while 80% have 20 or less on staff. The FPB does not include one-person

operations or plcs.