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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)
McKee, Ivan SNP Glasgow Provan Watch on SPTV

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 member that Scotland continues to outperform the rest of the UK, having attracted for 10 years in a row the most inward investment of any part of the UK outside of London. That shows the confidence that businesses have in Scotland’s economy.

It is important to recognise that the amount of revenue that is raised through non-domestic rates is now 6 per cent lower than it was pre-Covid, despite the fact that there are more businesses in Scotland than there were then. That shows that we have reduced the NDR burden on businesses over recent years.

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...