Current status: Answered by Ivan McKee on 23 December 2025
To ask the Scottish Government whether it has modelled any possible consequences for local (a) hospitality and (b) retail sectors in the event of visitor numbers declining due to reduced accommodation capacity as a result of the draft 2026 revaluation of non-domestic rates for self-catering properties.
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 hospitality and retail sectors in the run-up to the Scottish Budget calling for non-domestic rates measures to support these sectors. 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.