Chamber
Meeting of the Parliament 07 January 2026
07 Jan 2026 · S6 · Meeting of the Parliament
Item of business
Non-domestic Rates
That will depend on the decisions that are taken with regard to the Scottish budget for next year.
We do extensive analysis of the impact of the policies that we take forward. We have estimated that, taken together, around half of the properties in the retail, hospitality and leisure sectors continue to be eligible for 100 per cent small business bonus scheme relief in 2025-26. In recognition of the challenges that are faced by the hospitality sector, we have offered specific relief for eligible properties in that sector in 2025-26. We also have the most generous relief package for the energy-generating sector in the UK. Among the unique reliefs that are available only in Scotland are the business growth accelerator, fresh start and day nursery reliefs, which are targeted at specific aspects of the Scottish economy.
We recognise that thriving businesses are key to growing the economy, and we engage and communicate regularly with businesses, business representatives and trade organisations on a wide range of issues, including regulation, investment and non-domestic rates.
In the same item of business
The Deputy Presiding Officer (Annabelle Ewing)
SNP
The next item of business is a debate on motion S6M-20295, in the name of Murdo Fraser, on stopping the Scottish Government’s business tax increases. 15:59
Murdo Fraser (Mid Scotland and Fife) (Con)
Con
Today, businesses across Scotland face an existential threat, with dramatic increases in rateable values as a result of the recent revaluation. The Scottish ...
Rachael Hamilton (Ettrick, Roxburgh and Berwickshire) (Con)
Con
Rental valuations in the Borders are really worrying for local businesses. Does Murdo Fraser agree that the methodology for those valuations is completely wr...
Murdo Fraser
Con
I absolutely agree with the point that Rachael Hamilton makes. There are serious issues with the valuation methodology, which relies on a small and questiona...
Fergus Ewing (Inverness and Nairn) (Ind)
Ind
On that point, is Mr Fraser aware that the counterpart in England to the assessor is the Valuation Office Agency, and that the VOA has said that the method a...
The Deputy Presiding Officer (Liam McArthur)
LD
Mr Fraser, I can give you some of that time back.
Murdo Fraser
Con
I am grateful to Mr Ewing for that intervention. It is a mystery why that should be the case about the assessors; perhaps, when he responds to the debate, th...
The Minister for Public Finance (Ivan McKee)
SNP
I am pleased to open the debate for the Government. It is a hugely important topic, on which we have had extensive discussions with businesses, not just rece...
Rachael Hamilton
Con
I draw members’ attention to my entry in the register of members’ interests. Has the Scottish Government done any analysis of the number of businesses that ...
Ivan McKee
SNP
That will depend on the decisions that are taken with regard to the Scottish budget for next year. We do extensive analysis of the impact of the policies th...
Fergus Ewing
Ind
Will the minister take an intervention?
Ivan McKee
SNP
Will I get the time back, Presiding Officer?
The Deputy Presiding Officer
LD
I can give you some time back.
Fergus Ewing
Ind
I am grateful to the member for taking an intervention. If those increases go ahead, even if they are ameliorated with a modest level of relief, thousands of...
Ivan McKee
SNP
The Scottish Government does extensive analysis of the impact of all our fiscal policies. The point about engagement with businesses is hugely important. Ou...
Stephen Kerr (Central Scotland) (Con)
Con
Will the member take an intervention?
Ivan McKee
SNP
I will if I have time.
The Deputy Presiding Officer
LD
I can give you some time back, but not all of it.
Stephen Kerr
Con
We are three minutes and 46 seconds into his speech and the minister has not addressed a single one of the concerns that were raised by Murdo Fraser. Is he g...
Ivan McKee
SNP
I cannot do right for doing wrong. I have taken three interventions in order to have a proper debate, and I am making progress through my remarks. If members...
Stephen Kerr
Con
Still no answer.
Ivan McKee
SNP
This is an important point—listen and learn something. Decisions on non-domestic rates policy for 2026-27, including rates and reliefs, are considered in the...
Daniel Johnson (Edinburgh Southern) (Lab)
Lab
I remind members of my entry in the register of members’ interests. What we have just heard from the minister is quite extraordinary. It is extraordinary be...
Ivan McKee
SNP
Will the member take an intervention?
Daniel Johnson
Lab
Before I do so, let me finish my point. That increase will have come as a devastating blow. I know that it is devastating because, more than 10 years ago, I...
The Deputy Presiding Officer
LD
Minister, please be brief.
Ivan McKee
SNP
I know that the policy of the UK Labour Government is to leak everything in its budget in advance, then publish the full budget online before the speech has ...
The Deputy Presiding Officer
LD
Minister, could you resume your seat for a second? I can allow a little latitude ofr reactions to what is being said. I will not, however, tolerate the shou...
Ivan McKee
SNP
We do things differently in this Parliament—of course, with due respect to processes, procedures and the Presiding Officer. I do not know whether Daniel Joh...
Daniel Johnson
Lab
Not only has the minister exposed this afternoon the fact that he does not understand how the fiscal framework works, he is now exposing the fact that he doe...