Question reference: S6W-24498
- Asked by: Daniel Johnson, MSP for Edinburgh Southern, Scottish Labour
- Date lodged: 15 January 2024
-
Current status: Answered by Tom Arthur on 23 January 2024
Question
To ask the Scottish Government, in light of the proposed introduction of a non-domestic rates public health supplement on retailers, as set out in its Budget for 2024-25, what its position is on whether the introduction of such a levy is consistent with (a) the principles set out in its Framework for Tax and (b) its pledge to maintain a competitive rates regime.
Answer
The announcement in the Scottish Budget 2024-25 signalled the Scottish Government’s intent to explore the reintroduction of a Public Health Supplement for large retailers in advance of the next Budget. The exploratory work will be carried out in compliance with the Framework for Tax, including engagement with all relevant stakeholders.
The Scottish Government is committed to keeping all Non-Domestic Rates (NDR) policy reforms under review to ensure that the NDR system delivers the most competitive environment to do business whilst also supporting our communities. The Basic Property Rate will be frozen in 2024-25 for the second year in a row, maintaining the lowest such rate in the UK for the sixth year in a row. Over 95% of properties in Scotland - those with a rateable value up to and including £100,000 - will continue to liable for a lower non-domestic rate than anywhere else in the UK in 2024-25.