Meeting of the Parliament 07 January 2026
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 context of prevailing economic conditions and other Government priorities, as well as affordability. As members well know, those decisions will be set out in the budget on 13 January 2026, so I urge them to contain their excitement until next week, when they will understand the Scottish Government’s position and the policies that we are undertaking following our engagement with businesses to address the concerns that have been raised.
I am aware of the concerns regarding increases in rateable values following the publication of the draft valuation roll on 30 November. The final valuation roll for the 2026 revaluation will come into effect on 1 April, based on a tone date of 1 April 2025. The shorter one-year tone date responds to a recommendation of the independent Barclay review of NDR to ensure that rateable values better reflect property market conditions.
The valuation of all domestic properties is a matter for the Scottish assessors, who, as has already been identified, are independent of central and local government. Their independence in carrying out valuation judgments is critical to the credibility of the system. Evidence-based representations to the assessors on draft rateable values can be made—and are being made by many NDR payers—before the roll is finalised in March. I met the assessors before the Christmas recess to talk through that process.
Economic growth is at the heart of the Scottish Government’s agenda, and we will continue to take that approach. That is why the economic growth numbers, which were ignored by the Conservatives, show that Scotland has been growing faster than the rest of the UK during recent months.
We continue to make the right decisions to support businesses in Scotland. The Scottish Government has a strong track record of delivering a generous non-domestic rates package. Decisions on non-domestic rates policy will be set out in next week’s budget.
I move amendment S6M-20295.1, to leave out from “are facing” to end and insert:
“have seen increased costs in recent years due to rampant inflation and increased energy costs; notes the reliefs and support that are currently in place on non-domestic rates, and recognises that policy decisions by the Scottish Government on these matters will be set out in the Budget on 13 January 2026.”
16:13Motions, questions or amendments mentioned by their reference code.