Meeting of the Parliament 04 February 2026
I absolutely agree with Mr Ewing. That is exactly the point in our motion. Just last week, the Northern Irish finance minister, John O’Dowd, in response to concerns from the industry there, announced a pause in the revaluation that is affecting hospitality. The coming year’s rates from April will be calculated on the current valuation, and the pause will allow consideration of the revaluation system.
In announcing the change, O’Dowd recognised that those local businesses are the backbone of local economies. He went on to say that, having listened carefully to the concerns that had been raised with him and the Northern Irish Executive, it was only right and proper that the process be stopped at this stage. That announcement was warmly welcomed by the sector in Northern Ireland, which gave the minister credit for listening to its concerns.
If a Sinn Féin finance minister in Northern Ireland can take such action, why can a Scottish National Party finance secretary in Scotland not do the same? Does the SNP not care about the fate of a vital tourist sector? Does it care less than Sinn Féin does about businesses in Northern Ireland?
Just on Monday, we saw the latest edition of the Scottish business monitor, which is published by the Fraser of Allander Institute, with more bad news for the Scottish economy. It shows a strong sense of pessimism among the business community—80 per cent expect weak or very weak levels of growth in 2026, 80 per cent say that their costs have increased and 90 per cent expect further rises. A survey found a decline in levels of employment and weaker sales and revenue during the last quarter of 2025, which for retail and hospitality should be the busiest time of year.
The situation could not be more serious, and Scottish hospitality stands at a crossroads. If the SNP is not prepared to change direction, there will be a catastrophic level of losses, with businesses folding and jobs lost. That is why the Scottish Conservatives have brought this motion to the Parliament to be debated today. We need action now, before it is too late—that is the point that I have made in my motion.
I move,
That the Parliament recognises the pressures facing Scotland’s hospitality sector; calls on the Scottish Government to postpone the forthcoming non-domestic rates revaluation until a comprehensive review of the valuation methodology has been completed, and further calls on the Scottish Government to provide 100% rates relief for all hospitality businesses with commercial property valued up to £100,000.