Chamber
Meeting of the Parliament 04 February 2026
04 Feb 2026 · S6 · Meeting of the Parliament
Item of business
Hospitality
The Government must acknowledge that there is a repeated issue with a lack of transparency and a tax that does not reflect economic contribution. The Government must pause and undertake a radical review, so that we do not hammer businesses that are the very lifeblood of many communities in Scotland.
I move amendment S6M-20653.2, to leave out from “, and further” to end and insert:
“; acknowledges long-standing criticism of a lack of transparency within the non-domestic rates system; recognises that hospitality businesses pay proportionately more in rates as compared to their share of the economy, and calls on the Scottish Government to overhaul the system.”
References in this contribution
Motions, questions or amendments mentioned by their reference code.
In the same item of business
The Deputy Presiding Officer (Annabelle Ewing)
SNP
The next item of business is a debate on motion S6M-20653, in the name of Murdo Fraser, on saving Scottish hospitality. I invite those members who wish to sp...
Murdo Fraser (Mid Scotland and Fife) (Con)
Con
Today pubs, hotels and restaurants across Scotland face a crisis situation due to rising costs and flat customer demand. The latest blow comes in the form of...
Daniel Johnson (Edinburgh Southern) (Lab)
Lab
Does the member agree that the issue is not just about the hospitality sector? There is a fundamental problem of a lack of transparency in how rates and rate...
Murdo Fraser
Con
I understand Mr Johnson’s point. Our focus today is very much on hospitality, but I am aware of other sectors, such as the self-catering sector and small-sca...
Finlay Carson (Galloway and West Dumfries) (Con)
Con
Will the member take an intervention?
Murdo Fraser
Con
I will give way to Mr Carson.
Finlay Carson
Con
I have seen businesses in my constituency go out of business. Does the member agree with me and Tom Hunter that we should bar every Government minister from ...
Murdo Fraser
Con
I am a very generous man and I do not want to see anybody barred from their local establishment, but it is in the hands of the minister and the cabinet secre...
Fergus Ewing (Inverness and Nairn) (Ind)
Ind
Will the member give way?
Murdo Fraser
Con
If I have time.
The Deputy Presiding Officer (Annabelle Ewing)
SNP
Very briefly, Mr Ewing.
Fergus Ewing
Ind
Does Mr Fraser agree that the immediate solution is to do what Northern Ireland announced on 29 January that it would do, which is to postpone the revaluation?
Murdo Fraser
Con
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 c...
The Minister for Public Finance (Ivan McKee)
SNP
I will start with a quote:“We welcome the move from five-year to three-year revaluations, which is supported by the business community.”That is a quote by Mu...
Murdo Fraser
Con
Will the minister give way?
Ivan McKee
SNP
Murdo Fraser should listen to this point, because it is important and puts where we are today into context. As a result of the decisions that we have taken i...
Murdo Fraser
Con
The minister has set out the broader context, but this debate is about hospitality. The reliefs that he has announced will not touch the sides when it comes ...
Ivan McKee
SNP
We are offering more than £320 million in support through transitional relief schemes and retail, hospitality and leisure relief over the next three years.Ov...
Rachael Hamilton (Ettrick, Roxburgh and Berwickshire) (Con)
Con
Does the minister recognise that the methodology for the valuation of hospitality businesses is entirely different from the methodology for other businesses,...
Ivan McKee
SNP
I have actually talked to assessors about that, and the difference is because of a lack of information from the sector to allow the assessors to be able to c...
The Deputy Presiding Officer (Annabelle Ewing)
SNP
Members, let us hear the minister.
Ivan McKee
SNP
That is why we have responded to the calls from the sector to set up the independent commission that will look at the issue. BJ Gill KC, an advocate depute, ...
Daniel Johnson
Lab
Will the minister clarify that point? The last time that I was responsible for providing such information, there was a legal obligation to provide it for rat...
Ivan McKee
SNP
I am saying that the assessors will work it out based on the information that they have available. For the different sectors, that will be based on the infor...
Craig Hoy (South Scotland) (Con)
Con
Will the member take an intervention?
Ivan McKee
SNP
I think that I have taken enough interventions.
The Deputy Presiding Officer (Annabelle Ewing)
SNP
The minister should be bringing his remarks to a close.
Ivan McKee
SNP
We recognise that thriving businesses are key to growing the economy, and we engage and communicate regularly on a wide range of issues with businesses, busi...
Daniel Johnson (Edinburgh Southern) (Lab)
Lab
I remind members of my entry in the register of members’ interests, although it is some years since I have been responsible for paying non-domestic rates.It ...
Ivan McKee
SNP
Will the member take an intervention?