Chamber
Meeting of the Parliament 18 March 2026 [Draft]
18 Mar 2026 · S6 · Meeting of the Parliament
Item of business
Portfolio Question Time
Non-domestic Rates (Business Confidence and Investment)
Annual decisions on non-domestic rates are made in the context of prevailing economic conditions and Government priorities at the time. Our budget supports businesses with a decrease in all three non-domestic property rates, delivering the lowest basic property rate since 2018-19, and a reliefs package that is estimated to be worth £870 million in 2026-27.
Thriving businesses are key to Scotland’s prosperity. Many factors, such as the United Kingdom Government’s increase in employer national insurance contributions, have had significant impacts, which have contributed to reduced business confidence in Scotland.
Engagement with business on non-domestic rates continues through the NDR consultative group.
In the same item of business
1. Sharon Dowey (South Scotland) (Con)
Con
To ask the Scottish Government what assessment it has made of the impact on business confidence and investment of non-domestic rates thresholds having limite...
The Minister for Public Finance (Ivan McKee)
SNP
Annual decisions on non-domestic rates are made in the context of prevailing economic conditions and Government priorities at the time. Our budget supports b...
Sharon Dowey
Con
The number of businesses in critical distress in Scotland is rising faster than anywhere else in the United Kingdom—it has gone up more than 80 per cent in a...
Ivan McKee
SNP
As I indicated, many factors are impacting on the situation, not least the UK Government’s action on employer national insurance contributions.I remind the m...
Bill Kidd (Glasgow Anniesland) (SNP)
SNP
According to the Bank of Scotland and the “Business Barometer”, business confidence in Scotland is continuing its upward trend as firms embrace new tech and ...
Ivan McKee
SNP
Bill Kidd has raised an important point about the fact that Scotland’s business confidence is continuing its upward trend on that measure. Although cost pres...