The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1644 contributions
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
Thank you, convener. I am pleased to join the committee today to assist in members’ scrutiny of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026.
The regulations provide for a range of non-domestic rates measures in 2026-27 that were introduced in the budget, including the setting of the supplements on top of the basic property rates, which create intermediate and higher property rates that apply to properties with rateable values of more than £51,000 and more than £100,000 respectively; the continuation of the small business bonus scheme and fresh start reliefs; and the introduction of the new 10-year electric vehicle charging point relief.
From 1 April 2026, shootings and deer forests will be excluded from eligibility for small business bonus scheme relief and fresh start relief, subject to some exemptions. I met members of the non-domestic rates consultative group immediately after the UK and Scottish budgets to hear their views and suggestions. In the development of the regulations, careful consideration was given to any concerns raised by businesses, including those in the rural sector, about the risks of unintended consequences.
I am happy to answer any questions that the committee might have.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
It is not normal to consult when we are making changes to the small business bonus scheme. That has not happened in the past. We will of course listen to the committee through this formal consultation process, and we engage closely with sector representatives on an on-going basis. As I mentioned, I worked with members of the NDR consultative group, which has a range of businesses on it, to get a sense of their thoughts on NDR matters. The Government also engaged with businesses in the rural sector following the initial budget announcement, and we made some changes as a consequence.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
All those definitions are clear. Shootings are clearly specified on the NDR roll. Crofts are specified on our list of what is and is not a croft, and it is a long-established principle that agricultural landholdings do not pay NDR in any event. We believe that the regulations are clear, and the non-statutory guidance on the regulations that we will publish will clarify that further. We are happy to engage with anyone who thinks that more needs to be clarified in the guidance to make that crystal clear.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
Yes. As I said, crofts are exempt.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
I will just work my way through the list. Crofts are exempt. Agricultural landholdings are exempt. Small landholdings are exempt. A range of uses, including use for consumption, result in exemption.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
A wide range of exemptions are included in the regulations that will, for the most part, cover many of the businesses that you are talking about. We have been quite clear that those exemptions are for individual businesses, depending on the nature of the business, but they are designed to cover businesses that meet the requirements.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
Businesses that meet the exemptions will qualify, and I believe that the regulations are clear. The non-statutory guidance on relief regulations that we will publish in April, as we normally do, will clarify that further. As I said, we have been clear, and the regulations and the guidance will also be clear on what is included and what is exempt.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
I will ask officials to comment on the specific scenario, but the exemptions include making the product available for consumption.
Finance and Public Administration Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
We are constantly engaged with the UK Government on getting earlier sight of all manner of things, including this.
Finance and Public Administration Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
Thank you, convener.
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 sets the rates of Scottish landfill tax that will apply from 1 April 2026. These rates are fully consistent with those announced in the Scottish budget 2026-27, as published on 13 January.
The order provides that the standard rate will increase from £126.15 to £130.75 per tonne. The lower rate, which applies to less-polluting inert materials, will increase from £4.05 to £8.65 per tonne. The updated rates reinforce the Scottish Government’s commitment to our circular economy and climate ambitions by strengthening the financial incentives to reduce landfill and to support more sustainable resource use.
I am happy to take any questions.