Derek Mackay has been accused of ducking questions on the north-east business rates bombshell after he was grilled by MSPs at Holyrood.
Aberdeen firms are facing increases in their bills of as much as 250%, with warnings they could face bankruptcy without relief.
Finance Secretary Mr Mackay has ruled out government intervention – but has told local councils they are free to organise relief.
But north-east MSP Liam Kerr accused him of “passing the buck”, suggesting Mr Mackay’s comments would be “little comfort” to businesses which may have to shed staff or even fold due to the increases.
The clashes came as it emerged NHS Grampian would be hit with a rate rise of almost £200,000.
There has been growing anger over business rate revaluations in the north-east, which were undertaken in 2015 before the full effect of the oil price drop was felt.
Mr Mackay has suggested an extra £4.5million for Aberdeen City Council – allocated as part a Budget backroom deal with the Greens – could be used to provide relief for businesses facing rates increases.
But he again ruled out a national relief scheme, claiming the government had taken “the right decision on business rates”.
He told the Scottish Parliament’s finance committee: “If we were to do a national transitional relief scheme, the biggest winners would be national utility companies at the expense of smaller businesses.
“Many would pay more and have their rates held artificially high to compensate large utility firms.”
The finance secretary said he hoped Aberdeen and Aberdeenshire councils would be able to provide relief in the north-east.
He said: “Any local authority could say – maybe they have a sector, tourism, or the oil and gas issues in the north-east, that might need geographic or sectorial support. They’re able to do that.
“I would argue that with an extra £160million in resources that local authorities were certainly not expecting they have some headroom and flexibility to deliver a local scheme if they think that is appropriate.
“Within that range of actions, I think we’ve taken the right decision on business rates.”
But Mr Kerr was unimpressed with Mr Mackay’s performance.
He said: “Business owners in the north-east will care little for the way in which the finance secretary talked around this issue.
“Telling a company facing a 250% rates rise that the system is ‘incredibly complex’ will be of little comfort and certainly won’t help those who are facing tough decisions to cut jobs or even shut the doors altogether.
“The bottom line here is that Derek Mackay could act to help the north-east, but he is choosing not to.
“Instead, the SNP simply wants to pass the buck on to our chronically underfunded local councils, which are ill equipped to shoulder the burden of business rates relief.”