Chamber
Meeting of the Parliament 05 February 2026 [Draft]
05 Feb 2026 · S6 · Meeting of the Parliament
Item of business
First Minister’s Question Time
Business Rates Relief
The Government, in its forthcoming budget, which will be discussed by Parliament over the next few weeks, is putting forward a package of reliefs worth an estimated £864 million, which enables us to sustain the small business bonus scheme, which has been a hallmark of this Government’s approach. It also enables us to offer a 15 per cent relief to retail, hospitality and leisure premises that are liable for the basic or intermediate property rate in mainland Scotland.
Those are just some of the measures that the Government proposes to make sure that we support the business community as it wrestles with the challenges that it faces.
In the same item of business
1. Russell Findlay (West Scotland) (Con)
Con
Businesses across the United Kingdom receive important financial support from Government in the form of rates relief, but when that cash reaches the Scottish...
The First Minister (John Swinney)
SNP
The Government, in its forthcoming budget, which will be discussed by Parliament over the next few weeks, is putting forward a package of reliefs worth an es...
Russell Findlay
Con
He talks about the budget, but the Scottish Beer and Pub Association says that the SNP budget falls well short of what is needed for many pubs across Scotlan...
The First Minister
SNP
That is not what the Government is doing. The Government is decreasing the basic, intermediate and higher property rates to deliver a broadly revenue-neutral...
Russell Findlay
Con
That answer was all froth and no beer. Interruption.
The Presiding Officer (Alison Johnstone)
NPA
Let us hear Mr Findlay.
Russell Findlay
Con
Scotland’s pubs are in the eye of a perfect storm from two anti-business Governments. Labour is hammering businesses with a crippling jobs tax in the form of...
The First Minister
SNP
I acknowledge the implications for business of the increase in employer national insurance contributions. I have made the point on multiple occasions in the ...
Russell Findlay
Con
Labour politicians were barred from pubs across the United Kingdom after Rachel Reeves’s damaging budget. Now, one of Scotland’s leading businessmen is calli...
The First Minister
SNP
I can think of nothing less appealing than having a pint with Russell Findlay. Laughter. I have a trip to the dentist that would be more preferable than goin...
The Presiding Officer
NPA
Thank you!
The First Minister
SNP
I am terribly sorry if that has been a wounding set of exchanges—I am typically generous in style in the Parliament, but I think that most of the Conservativ...