Meeting of the Parliament 13 January 2026
Revaluation is an independent process, which Murdo Fraser knows full well. We understand the concerns, which is why Ivan McKee has engaged with assessors and businesses to listen to those. There is a process of pre-agreement discussion with assessors and a system of appeals, but the reliefs that I have announced today—transitional reliefs and reliefs for retail, hospitality and leisure—make up a package of £322 million to support businesses, which I would have thought Murdo Fraser would welcome.
I have also been clear that, if there is further funding for the hospitality sector from the UK Government, further Scottish Government funding will go to the hospitality sector in Scotland. Again, I hope that Murdo Fraser will welcome that.