However, a spokesperson for Scottish retailers said the move is “poorly timed” and questioned if it will have a “substantial impact”.
Ewan MacDonald-Russell, deputy head of the Scottish Retail Consortium (SRC), said: “Retailers are already taking action to improve the recycling of cups and reduce the use of disposable cups, including offering financial incentives to use reusable containers and changing materials to be more biodegradable.
“Therefore we question, at a time where the economy is flatlining and high streets are struggling, whether this is the time to introduce a new cost to hard-pressed consumers.”
The SRC represents major café chains including Starbucks, Costa, McDonalds and Greggs.
Scottish Conservative MSP Maurice Golden said while his party supported the Circular Economy Bill, he has concerns on how the new tax will be applied.
He said: “The SNP’s so-called latte levy will hit hard-pressed consumers and businesses, which is the last thing they need right now.
“For many Scots, this will be imposing extra costs on them when they have no other option. Even the SNP’s own consultation admits it will impact negatively on disabled people, who rely on purchasing these single-use cups when out and about.”
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