Current status: Answered by Ivan McKee on 22 December 2025
To ask the Scottish Government what assessment it has made of any impact of the 2026 revaluation of eligibility for the Small Business Bonus Scheme.
Ministers regularly discuss matters of importance including budget priorities and the views of stakeholders in the run-up to the Scottish Budget. Decisions on non-domestic rates policy for 2026-27 will be set out in the budget on 13 January 2026.
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.