Meeting of the Parliament 05 February 2026 [Draft]
I acknowledge the implications for business of the increase in employer national insurance contributions. I have made the point on multiple occasions in the Parliament that I think that the Labour Government’s increases in employer national insurance contributions have been a damaging measure for growth in our economy.
My Government has put in place measures to support the business community as a consequence of revaluation and as part of the support that we already have in place. We will introduce a revaluation transitional relief scheme to protect those that are experiencing the most significant increases in rateable values, ensuring that the gross bills for an estimated 60,000 properties will be lower in 2026-27 than they would otherwise have been. That is part of the Scottish Government’s overall support for the business community when it faces challenges.