Question reference: S6W-24115
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
- Date lodged: 21 December 2023
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Current status: Answered by Tom Arthur on 18 January 2024
Question
To ask the Scottish Government for what reason it decided not to provide business rates relief for the retail, hospitality and leisure sectors in 2024-25, in light of this being provided in Wales and England.
Answer
While Scottish Ministers are sympathetic to calls to replicate the non-domestic rates relief available to businesses in England in the retail, hospitality and leisure sectors, doing so would have meant that the Scottish Government could not provide the NHS, local government, schools, or emergency services with the funding they require.
The Scottish Government will continue to do all it can to support businesses. In 2024-25, the Basic Property Rate will be frozen, which, combined with an inflationary increase in the Intermediate Property Rate, will deliver the lowest poundage for properties with a rateable value up to and including £100,000 in the UK for the sixth year in a row. The Budget also announced a package of reliefs in 2024-25 worth an estimated £685 million . The Small Business Bonus Scheme which offers up to 100% relief from non-domestic rates will be maintained and a new 100% rates relief will be available in 2024-25 for hospitality businesses in island communities, capped at £110,000 per ratepayer.