Meeting of the Parliament (Hybrid) 01 September 2020
If Ruth Davidson had listened carefully to the first part of my previous answer, she would probably have heard the direction of travel in terms of the date of revaluation. One of the reasons for looking to potentially delay revaluation is the fall-off in business activity and the other factors that businesses have been dealing with.
We do not want, and I do not want, businesses that have already been hit by Covid and the changes that have been necessitated by that to be hit unfairly in addition to that. We will take steps in the way that we consider is best designed to protect businesses from the kind of effect that is being pointed out. It is right and proper for the finance secretary to do that work in detail and to announce it properly to this Parliament, but I think that anybody who is listening to me right now will get a fairly clear hint of the direction of travel.