Meeting of the Parliament 04 February 2026
The Scottish budget for 2026-27 will ensure the lowest basic property rate since 2018-19. It will support businesses and communities with a package that is worth an estimated £864 million. Many hospitality businesses will benefit from that.
Acknowledging the impact of the revaluation, we will introduce a revaluation transitional relief to protect those who are seeing the most significant increases in rateable values. That will ensure that the gross bills on an estimated 60,000 properties will be lower in 2026-27 than they otherwise would have been. We continue to offer a range of other benefits, including the most generous relief package in the UK for the energy-generating sector and reliefs in other sectors, such as through the business growth accelerator.