Meeting of the Parliament 07 January 2026
The Scottish Government does extensive analysis of the impact of all our fiscal policies.
The point about engagement with businesses is hugely important. Our engagement includes the non-domestic rates consultative group, which I chair and which met immediately following the UK budget. The group continues to explore how the non-domestic rates system can best support business growth, investment and competitiveness while acknowledging the important role that income from non-domestic rates plays in funding public services.
Local authorities ultimately retain all their non-domestic—