Current status: Answered by Ivan McKee on 6 February 2026
To ask the Scottish Government for what reason it has decided not to extend retail, hospitality and leisure rates relief to premises that are liable for the higher property rate.
Decisions on Budget are made in the context of the prevailing economic conditions and government priorities. We have had to consider how best to target support within limited finances.
The draft Scottish Budget 2026-27, announced on 13 January, ensures the estimated revenues raised from non-domestic rates in 2026-27 will be 6% lower in real terms measured by the Consumer Price Index than pre-COVID despite the number of properties on the valuation roll increasing in that time. It continues to support businesses and communities, with a strong non-domestic rates package, which decreases the Basic, Intermediate and Higher Property Rates in 2026-27, delivering the lowest Basic Property Rate since 2018, and supports a package of reliefs worth an estimated £864 million, in 2026-27.
Overall, the Budget offers more than £320 million of support through transitional relief schemes and retail hospitality and leisure relief over the next three years.
We believe that the retail, hospitality and leisure relief proposed in Budget strikes a fair balance and estimate that 96% of retail, hospitality and leisure properties could benefit from some form of relief in 2026-27.