Chamber
Meeting of the Parliament 25 November 2025
25 Nov 2025 · S6 · Meeting of the Parliament
Item of business
Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill
This is a serious matter. It would be a matter of regret for the Parliament to have the process clouded by conspiracy theories of the type that Mr Ross is seeking to advance.
The amendment in 2019 did not indubitably have the intended legal effect, and it appears that there has been no certain legal basis to charge rates on unoccupied non-domestic properties since that date. The bill seeks to correct that legislative error, give effect to the original policy intent and bring matters into line with the position as understood by local authorities and ratepayers.
In the same item of business
The Deputy Presiding Officer (Annabelle Ewing)
SNP
The next item of business is a debate on motion S6M-19890, in the name of Graeme Dey, on the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotla...
The Minister for Parliamentary Business and Veterans (Graeme Dey)
SNP
In 2020, the Scottish Parliament voted to devolve empty property relief to local authorities to provide greater local fiscal empowerment to councils. That ca...
Douglas Ross (Highlands and Islands) (Con)
Con
The minister said that the error was “recently identified”. Can he tell us how recently?
Graeme Dey
SNP
I am more than happy to do that. In August—
Douglas Ross
Con
August?
Graeme Dey
SNP
If the member would allow me to explain—
The Deputy Presiding Officer
SNP
Minister, please resume your seat for a second. We are not proceeding like this. We are going to hear the person who has the floor, and then we are going t...
Graeme Dey
SNP
Thank you, Presiding Officer. As I said, in August of this year, a query was raised with the Scottish Government. That was investigated and, in mid-Septembe...
Douglas Ross
Con
I do not think that it is rapid. People outside this building would not think that a Government finding out about a major flaw in its own legislation in the ...
Graeme Dey
SNP
This is a serious matter. It would be a matter of regret for the Parliament to have the process clouded by conspiracy theories of the type that Mr Ross is se...
Graham Simpson (Central Scotland) (Reform)
Reform
Will the minister take an intervention?
Craig Hoy (South Scotland) (Con)
Con
Will the minister give way?
Graeme Dey
SNP
I will give way one final time, to Mr Simpson—my apologies, Mr Hoy.
Graham Simpson
Reform
Can the minister say who raised the query with the Scottish Government?
Graeme Dey
SNP
I am not in possession of the exact detail. What I can say is that a local authority raised the query with the Scottish Government. That is the detail that I...
Craig Hoy (South Scotland) (Con)
Con
The Government is asking us to set aside concerns about transparency, legitimacy and competence, and we should not be prepared to do so when such a significa...
John Mason (Glasgow Shettleston) (Ind)
Ind
Would the member accept that he is somewhat overegging this? Everyone makes slight administrative mistakes, and this is not a major issue.
Craig Hoy
Con
Mr Mason might have left the party, but he is still an apologist for the Administration. We are talking about £400 million being taken from struggling busine...
Graeme Dey
SNP
I have listened with interest to Craig Hoy’s comments, but I have a question for him. Given the significant sums of money involved, what will his party do? W...
Craig Hoy
Con
I am going to hold the minister and the Government to account, and I am going to ask for more transparency and scrutiny so that the Government does not repea...
Martin Whitfield (South Scotland) (Lab)
Lab
Today, we are being invited to agree to treat the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill as an emergency bill and to consid...
Craig Hoy
Con
Does Mr Whitfield have any suggestions about why the Government has chosen to introduce the bill this week of all weeks?
Martin Whitfield
Lab
I am grateful for the intervention, but that lies outside my knowledge. At the simplest level, we are just trying to restore Parliament’s original intention....
Douglas Ross
Con
Martin Whitfield is rightly speaking about the interpretation of the proposed legislation. Where has that interpretation been between August, when the Govern...
Martin Whitfield
Lab
There needs to be absolute transparency and understanding—and not necessarily for any party-political reasons. There needs to be an understandable, honest na...
Lorna Slater (Lothian) (Green)
Green
I do not intend to use my full time. The Scottish Greens understand the need for the bill and the proposed timetable, and will support the motion this evening.
The Presiding Officer
NPA
I call Graeme Dey to wind up. You have up to four minutes, minister. 16:48
Graeme Dey
SNP
I will be equally concise. I call on members to support the motion to bring the law, as quickly as possible, fully into alignment with the position as intend...
Craig Hoy
Con
Will the minister take an intervention?
Graeme Dey
SNP
We must maintain the credibility of the tax and protect public finances, and the bill will do that by clarifying the legislative position as quickly as possi...