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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 12 March 2026
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Displaying 1639 contributions

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Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

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]

Subordinate Legislation

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]

Subordinate Legislation

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]

Subordinate Legislation

Meeting date: 10 March 2026

Ivan McKee

Yes. As I said, crofts are exempt.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

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]

Subordinate Legislation

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]

Subordinate Legislation

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]

Subordinate Legislation

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.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ivan McKee

I will be happy to engage with Stephen Kerr to discuss how the concerns that he has raised through his amendments could be considered in guidance.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ivan McKee

I undertake to engage with Mr Kerr in advance of stage 3 to see whether there is any way to satisfy his concerns in this area.