Meeting of the Parliament 13 January 2026
—from the Tory back benches.
As I set out in my statement, the estimates of the impact of the budget are that 55 per cent of taxpayers will pay less in Scotland. That figure rises to 57 per cent after costs such as pension deductions.
On business, I have set out that we will decrease the basic, intermediate and higher property rates in 2026-27, which will ensure that we have the lowest basic property rates since 2018-19. As I said in my statement, taking all the measures together, around 89,000 properties—or 96 per cent of all retail, hospitality and leisure properties—will benefit from zero or reduced rates. I would have thought that even Craig Hoy could welcome that.