Current status: Answered by Ivan McKee on 24 September 2024
To ask the Scottish Government what assessment it has made of the potential financial impact of freezing the (a) basic, (b) intermediate and (c) Higher Property Rate for 2025-26.
Assessments of revenue impact will be taken in the course of the Scottish Budget using up to date data relating to the non-domestic rates tax base and inflation. Indicative revenue changes of the result of a 1p change to the basic, intermediate and higher property rates were published in Scottish Tax – changes for 2023 to 2024 ready reckoners which can be found here : Summary - Scottish Tax - changes for 2023 to 2024: ready reckoners - gov.scot (www.gov.scot).