I refer the member to the answer to question S6W-42507 on 22 December 2025. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

Following the decision in the UK Budget to implement lower business rates in England from April 2026 for retail, hospitality and leisure, the Scottish Government has received representations from retail representative organisations including through the Non-Domestic Rates Consultative Group which met with me on 27 November, the day after the UK Budget was announced.

Decisions on non-domestic rates policy for 2026-27, including reliefs, are considered in the context of the Budget in line with other government priorities and will be set out in the Budget on 13 January 2026.

Ministers regularly discuss matters of importance including budget priorities and the views of stakeholders in the run-up to the Scottish Budget. Decisions on non-domestic rates policy for 2026-27 will be set out in the budget on 13 January 2026.

The Scottish Government made a commitment in the Programme for Government 2025-26 to commission an independent review of the valuation of licensed hospitality properties, to be led by an independent chairperson and supported by persons with relevant knowledge and expertise, to report by the end of 2026 and consider any recommendations in advance of the 2029 revaluation cycle. It is not for the Scottish Government to pre-empt the review’s findings or recommendations but it will consider these in due course when the review group reports to Ministers. The Scottish Government confirmed the appointment of an independent chair for the Review and the chair is giving consideration to review group membership.

Scottish Government officials meet regularly with the Scottish Assessors Association throughout the year to discuss a range of non-domestic rates matters including the progress of the 2026 revaluation. I met the Scottish Assessors Association on 17 December to discuss the 2026 revaluation process. Scottish Assessors are also members of the non-domestic rates Consultative Group chaired by myself which last met on 27 November, the day after the UK Budget was announced.

Draft rateable values for the 2026 revaluation were published on 30 November 2025 but may be subject to change. The final valuation roll will come into effect on 1 April 2026 and the Scottish Government will publish its report on changes in rateable values once final valuations are available.

The Scottish Government confirmed the appointment of an independent chair for the Review and the chair is giving consideration to review group membership.

The Scottish Government will receive £189 million in consequential funding in 2026-27 from decisions taken by the UK Government on Business rates in England. This includes measures on Business rates income retention, rate-setting and reliefs in England. Decisions on rates and reliefs alone account for £188 million in consequential funding. Consequentials, both negative and positive, accrue as a whole at fiscal events to Scotland and it is for the Scottish Ministers to allocate the funding available at Budget in line with prevailing economic conditions and Government priorities.

Schools must arrange specialist anaphylaxis training for staff where a pupil within the school has been diagnosed as being at risk of anaphylaxis. Where this happens, schools should ensure there are a reasonable number of designated members of staff available to provide sufficient coverage, including times when staff are on leave. Furthermore, schools also have the authority to buy and hold spare Adrenaline Auto-injector (AAI) devices without the need for a prescription to use in emergency situations.

The Scottish Government believes there is currently sufficient legislation in place to require schools in Scotland to take appropriate action to safeguard children and young people with allergies. The Schools (Safety and Supervision of Pupils) (Scotland) Regulations 1990 provide that "without prejudice to any duties of education authorities arising under statute or any rule of law, every education authority shall take reasonable care for the safety of pupils when under their charge". This includes protecting pupils at risk of allergy from potential harm, therefore we have no plans to introduce further legislation relating to this matter.