Current status: Answered by Ivan McKee on 5 February 2026
To ask the Scottish Government how many retail properties that are liable for the (a) basic and (b) intermediate property rate in 2026-27 will receive support from the proposed retail, hospitality and leisure sectors rates relief, which was set out in its draft Budget 2026-27.
Internal Scottish Government estimates are that up to around 19,100 retail properties could benefit from the proposed retail, hospitality and leisure sectors reliefs set out in the draft Budget 2026-27, subject to take-up and the business level cap of £110,000. Based on draft valuations by Scottish Assessors, of these, around 17,500 will be liable for the Basic Property Rate (BPR) and 1,600 will be liable for the Intermediate Property Rate (IPR)[1] in 2026-27.
The identification of retail properties is based on property classifications, as industry sector classifications are not available.
Property classifications used by the Scottish Assessors to describe the type of a property may not accurately reflect its use. For example, a property classified as a ‘shop’ may in fact be used to offer financial services.
[1] These figures have been estimated using data from the Scottish Assessor’s Association’s draft roll for 2026-27 as at 11 December 2025.