Motion
Stopping the Scottish Government’s Business Tax Increases
S6M-20295 · Motion For Debate · lodged by Fraser, Murdo
Lodged on
05 Jan 2026Heard / answered on
07 Jan 2026Watch the chamber session on SPTV · lands on the meetings recorded on 07 Jan 2026
That the Parliament recognises that businesses across Scotland are facing an acute and worsening cost crisis, driven by inflation, energy prices, wage pressures, supply chain disruption and weak economic growth; notes with serious concern the scale of proposed increases in rateable values arising from the 2026 non-domestic rates revaluation, particularly in the hospitality and self-catering sectors; believes that sharp and unaffordable increases in non-domestic rates now pose an existential threat to business viability, employment, investment and local economic resilience in many parts of Scotland; notes the growing divergence between Scotland’s non-domestic rates regime and those operating elsewhere in the United Kingdom, and the competitive disadvantage that this risks creating for Scottish firms; understands that, since 2022-23, the Scottish Government has failed to pass on at least £700 million in business rates relief received through the block grant; calls on the Scottish Government to act urgently to provide certainty and stability by pausing the implementation of the 2026 revaluation, introducing meaningful transitional protections against excessive bill increases, and matching reductions in bills for the retail, hospitality and leisure sectors in England, and affirms that a strong and thriving business base is essential to Scotland’s economic recovery, public finances and communities, and that the tax system should support growth rather than accelerate decline.
Lodged by
Fraser, Murdo
alone — no additional MSPs have signed on.
Final vote on motion (as amended)
07 Jan 2026
Carried
Show MSPs
For
64Against
47Abstain
6Not voted
12Amendments incorporated
- S6M-20295.1 McKee, Ivan — carried 64/47: As an amendment to motion S6M-20295 in the name of Murdo Fraser (Stopping the Scottish Government’s Business Tax Increases), leave out from “are facing” to end and insert “have seen increased costs in recent years due to rampant inflation and increased energy costs; notes the reliefs and support that are currently in place on non-domestic rates, and recognises that policy decisions by the Scottish Government on these matters will be set out in the Budget on 13 January 2026.”
Computer-generated best guess
Possible final motion text after carried amendments
This is a computer’s best guess at applying carried amendments to the original motion text. It uses simple text rules for phrases such as “insert at end”, “after X insert Y”, and “leave out from X to end and insert Y”. Treat it as an aid, not the official motion text.
That the Parliament recognises that businesses across Scotland have seen increased costs in recent years due to rampant inflation and increased energy costs; notes the reliefs and support that are currently in place on non-domestic rates, and recognises that policy decisions by the Scottish Government on these matters will be set out in the Budget on 13 January 2026.
Applied by the parser
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S6M-20295.1: leave out from "are facing" to end and insert As an amendment to motion S6M-20295 in the name of Murdo Fraser (Stopping the Scottish Government’s Business Tax Increases), leave out from “are facing” to end and insert “have seen increased costs in recent years due to rampant inflation and increased energy costs; notes the reliefs and support that are currently in place on non-domestic rates, and recognises that policy decisions by the Scottish Government on these matters will be set out in the Budget on 13 January 2026.”
In the Official Report
Debated in chamber — 5 contributions reference this
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The Deputy Presiding Officer (Annabelle Ewing)
SNP
Chamber
· 07 Jan 2026 · Meeting of the Parliament 07 January 2026
The next item of business is a debate on motion S6M-20295, in the name of Murdo Fraser, on stopping the Scottish Government’s business tax increases. 15:59
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The Presiding Officer
NPA
Chamber
· 07 Jan 2026 · Meeting of the Parliament 07 January 2026
The next question is, that amendment S6M-20295.1, in the name of Ivan McKee, which seeks to amend motion S6M-20295, in the name of Murdo Fraser, on stopping the Scottish Government’s business tax inc…
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The Presiding Officer
NPA
Chamber
· 07 Jan 2026 · Meeting of the Parliament 07 January 2026
The next question is, that amendment S6M-20295.2, in the name of Daniel Johnson, which seeks to amend motion S6M-20295, in the name of Murdo Fraser, on stopping the Scottish Government’s business tax…
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The Presiding Officer
NPA
Chamber
· 07 Jan 2026 · Meeting of the Parliament 07 January 2026
The final question is, that motion S6M-20295, in the name of Murdo Fraser, on stopping the Scottish Government’s business tax increases, as amended, be agreed to. Are we agreed? Members: No.
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The Presiding Officer
NPA
Chamber
· 07 Jan 2026 · Meeting of the Parliament 07 January 2026
The result of the division on motion S6M-20295, in the name of Murdo Fraser, on stopping the Scottish Government’s business tax increases, as amended, is: For 64, Against 47, Abstentions 6. Motion, …
Amendments and how the chamber decided
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S6M-20295Selected itemCarried 64/4705 Jan 2026 · Motion For Debate · Fraser, MurdoThat the Parliament recognises that businesses across Scotland are facing an acute and worsening cost crisis, driven by inflation, energy prices, wage pressures, supply chain disruption and weak economic growth; notes with serious concern the scale of proposed increases in rateable values arising from the 2026 non-domestic rates revaluation, particul...
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S6M-20295.1Linked amendment/itemCarried 64/4706 Jan 2026 · Amendment · McKee, IvanAs an amendment to motion S6M-20295 in the name of Murdo Fraser (Stopping the Scottish Government’s Business Tax Increases), leave out from “are facing” to end and insert “have seen increased costs in recent years due to rampant inflation and increased energy costs; notes the reliefs and support that are currently in place on non-d...
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S6M-20295.2Linked amendment/itemDefeated 27/5806 Jan 2026 · Amendment · Johnson, DanielAs an amendment to motion S6M-20295 in the name of Murdo Fraser (Stopping the Scottish Government’s Business Tax Increases), insert at end "; believes that the current business rates system is not fit for purpose, and calls on the Scottish Government to create a new system that levels the playing field between the high street and online giants, bett...