Current status: Answered by Ivan McKee on 23 December 2025
To ask the Scottish Government what analysis it has undertaken of the reported average 120% increase in draft rateable values for self-catering businesses, and what assessment it has made of any potential implications for the financial sustainability of the sector and any impact on the rural economy.
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.
In the meantime, Ministers have received representations from the self-catering accommodation sector regarding implications of changes in draft rateable values and I met with the Chief Executive of the Association of Scotland’s Self Caterers on 17 December 2025.
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.