Chamber
Meeting of the Parliament 26 November 2025
26 Nov 2025 · S6 · Meeting of the Parliament
Item of business
Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill: Stage 1
On the face of it, this emergency bill is a short and simple bill, designed to rectify an error in the Non-Domestic Rates (Scotland) Act 2020. As the law stands, local authorities have had no legal basis to collect non-domestic rates on empty properties since 2023. Had that oversight gone unnoticed, the Scottish Government would now be facing refunds to business property owners amounting to around £350 million.
We intend to support the principle of this emergency bill, not to spare the Government’s blushes but because it is necessary to correct the error, to bring the law back into line with the intent of the 2020 act and, crucially, to ensure that Scottish taxpayers do not end up footing a £350 million bill for a Scottish Government mistake.
We cannot ignore the fact that it seems like sheer luck is all that stood between the Scottish budget and a refund bill worth roughly three quarters of the annual Scottish child payment cost. That is not a small slip; that is a near miss of staggering proportions.
In the same item of business
The Deputy Presiding Officer (Liam McArthur)
LD
The next item of business is a debate on motion S6M-19891, in the name of Ivan McKee, on the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotla...
The Minister for Public Finance (Ivan McKee)
SNP
We are in the chamber today to debate stage 1 of a bill that seeks to correct a legislative error and ensure that there is a clear legal basis for local auth...
Craig Hoy (South Scotland) (Con)
Con
Will the minister give way?
Ivan McKee
SNP
I will make a wee bit more progress, before perhaps giving way to the member later. As members know, the Scottish Parliament voted in 2020 to devolve empty ...
Jeremy Balfour (Lothian) (Ind)
Ind
Will the minister give way?
Craig Hoy
Con
Will the minister give way?
Ivan McKee
SNP
Ministers agreed that the introduction of legislation be explored, and officials have worked at pace to develop the bill and secure a parliamentary slot sinc...
Craig Hoy
Con
The minister has, in part, answered my question about the party that has challenged the legislation. Since 23 June, have further parties come forward? Is he ...
Ivan McKee
SNP
No other party has come forward on the issue, because it was not known about. Only one council has come forward. I do not know whether I want to give the nam...
Pam Duncan-Glancy (Glasgow) (Lab)
Lab
Will the minister give way?
Martin Whitfield (South Scotland) (Lab)
Lab
Will the minister give way?
Ivan McKee
SNP
I have finished with that question, so I will take Martin Whitfield.
Martin Whitfield
Lab
I seek further clarification of the situation. Will the minister confirm that what he described as a “routine” request was one that was created internally wi...
Ivan McKee
SNP
I would need to check back on the detail on that. As far as the Scottish Government is concerned, the request came from a council, and its council officials ...
Pam Duncan-Glancy
Lab
Given the dates that are involved and the slight confusion around that, is the minister willing to publish all internal correspondence about the error and th...
Ivan McKee
SNP
In the interests of transparency, we are absolutely willing to co-operate with any requirements in that regard. Is that everyone?
Jeremy Balfour
Ind
I seek clarification. When did the Scottish Government decide that legislation would have to be brought to the Parliament? On what date was that decision mad...
The Deputy Presiding Officer
LD
Minister, I can give you the time back for the intervention.
Ivan McKee
SNP
Thank you. As I indicated in my earlier remarks, initial concerns were notified to ministers on 21 August. That is the first date that ministers were aware...
Mark Griffin (Central Scotland) (Lab)
Lab
Will the minister give way?
The Deputy Presiding Officer
LD
He may do so very briefly.
Mark Griffin
Lab
I have a technical question to assist my understanding. I understand the position as to the non-domestic rates that have been paid despite there being no leg...
Ivan McKee
SNP
I can provide clarification on any specific example that Mark Griffin wants clarification on. In simple terms, everything would continue as if the legislatio...
Craig Hoy (South Scotland) (Con)
Con
The Scottish Conservatives have very real concerns about the emergency bill—concerns about how we got here, the legality of the measures and that, today, two...
John Mason (Glasgow Shettleston) (Ind)
Ind
The member emphasises that businesses have had to pay the rates, but where would the £400 million come from? Would he support cutting it from local authorities?
Craig Hoy
Con
Mr McKee has managed to magic up £1 billion in public sector reforms in the blink of an eye, so I am sure that he could find another £400 million. The damag...
Mark Griffin (Central Scotland) (Lab)
Lab
On the face of it, this emergency bill is a short and simple bill, designed to rectify an error in the Non-Domestic Rates (Scotland) Act 2020. As the law sta...
Liam Kerr (North East Scotland) (Con)
Con
I am curious. The member says that the Labour Party will support the bill. Does he not have any concerns about the legal issues raised earlier by my colleagu...
Mark Griffin
Lab
I do have concerns about the legal issues. However, as the Presiding Officer said, all legislation that is passed in this place will ultimately face the scru...
The Deputy Presiding Officer
LD
I call Lorna Slater. You have up to four minutes, Ms Slater. 17:45