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Chamber and committees

Question reference: S6W-13763

  • Asked by: Daniel Johnson, MSP for Edinburgh Southern, Scottish Labour
  • Date lodged: 11 January 2023
  • Current status: Answered by Tom Arthur on 24 January 2023


To ask the Scottish Government what consideration was given to reintroducing temporary non-domestic rates relief for the retail, hospitality, and leisure sectors ahead of the draft Scottish Budget 2023-24.


The Scottish Government has backed Scotland’s economic recovery with more than £4.7 billion in direct business support since March 2020. The Scottish Government considered a range of options in advance of the Scottish Budget
‎ 2023-24, including options for sectoral reliefs such as for the retail, hospitality and leisure sectors.

Recognising the difficult economic climate, we announced a strong non-domestic rates package in the Scottish Budget 2023-24, including a freeze in the poundage – the number one ask of business organisations - delivering the lowest poundage in the UK for the fifth year in a row and a package of reliefs worth £744m. This includes the UK's most generous small business rates relief and also Rural Rates Relief which provides up to 100% relief for properties in rural areas.

We expect around half the properties in the retail, hospitality and leisure sectors to be eligible for 100% Small Business Bonus Scheme relief next year. Properties in these sectors may also be eligible for the transitional relief schemes set out in the Budget.