Meeting of the Parliament 25 February 2026 [Draft]
I have a regular dialogue with the tourism industry in Scotland, and I understand that, in many cases, bookings are looking healthy for the coming summer, so I do not want Murdo Fraser to talk down Scottish tourism. I also understand that it is now officially Scotland’s biggest employer, and many new investments are being announced in the tourism sector, notwithstanding the very real pressures that the member has raised—in particular, energy costs, employment costs and VAT, which is one of the biggest subjects of a petition that is circulating in many hotels and pubs in Scotland. Those issues are reserved to the United Kingdom Government; they are not the responsibility of the Scottish Government.
On rates revaluation, which has been a regular subject in exchanges, the revaluation transitional relief that has been announced will protect those who are most affected by revaluation and will cap increases in gross liabilities until the next revaluation in 2029. The revaluation transitional relief that has been announced will save taxpayers an estimated £108 million over the next three years, ensuring that the gross bills of around 60,000 properties are lower in 2026-27 than they would otherwise have been. The Scottish Government has also announced that we will pass on to hospitality and pubs the consequentials of what was announced south of the border. A number of other rates assistance measures are in the pipeline.
Those are very real issues, but the big issues that the member mentioned are reserved for the UK Government, and we need it to play its role. The petition that is circulating at the moment is about VAT, which is a big hit on the viability of businesses.