Questions and answers

Question reference: S6W-43143

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Friday, 16 January 2026
Current Status: Answer expected on 30 January 2026

To ask the Scottish Government whether it will publish the advice note, and any speaking note, provided to the Cabinet Secretary for Finance and Local Government for the draft 2026-27 Budget statement relating to the dualling of the (a) A9 and (b) A96, including the section of the A96 between Inverness and Auldearn and the Nairn by-pass.

Question reference: S6W-43141

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Friday, 16 January 2026
Current Status: Answer expected on 30 January 2026

To ask the Scottish Government, further to the answer to question S6O-05362 by Kate Forbes on 14 January 2026, how much investment has been confirmed for each of the next four years for dualling the A96, and for what specific purposes the investment has been allocated each year.

Question reference: S6W-43142

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Friday, 16 January 2026
Current Status: Answer expected on 30 January 2026

To ask the Scottish Government, further to the answer to question S6O-05362 by Kate Forbes on 14 January 2026, by what date before the end of the current parliamentary session the Cabinet Secretary for Transport will provide an update on the procurement method for the dualling of the section of the A96 between Inverness and Auldearn and the Nairn by-pass, and what the timetable is for its construction.

Question reference: S6O-05410

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Wednesday, 14 January 2026
Current Status: Due to be taken in the Chamber on 22 January 2026

To ask the Scottish Government what its position is on whether, without the use of private finance to enable construction of key infrastructure projects, there is a risk that Scotland could be seen as less attractive for inward investment and as a location for business, compared with other European countries.

Question reference: S6W-42681

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Thursday, 18 December 2025
Current Status: Answered by Ivan McKee on 14 January 2026

To ask the Scottish Government, in light of the decision taken in the UK Government Budget to provide a permanent business rate discount for retail and hospitality businesses in England from April 2026, whether it will adhere to its pledge in the New Deal for Business Group Implementation Plan to deliver a competitive business rates system.

The draft Budget published on 13 January ensures the estimated revenues raised from non-domestic rates in 2026-27 will be 6% lower in real terms than pre-COVID, using the Consumer Price Index.

The strong package for 2026-27 decreases the Basic, Intermediate and Higher Property Rates in 2026-27, delivering the lowest Basic Property Rate since 2018-19 and businesses and communities will be supported with a generous non-domestic rates relief package worth an estimated £864 million in 2026-27. This includes the Small Business Bonus Scheme which remains the most generous scheme of its kind in the UK and is confirmed for the next three years, as well as transitional relief schemes.

It also continues a number of reliefs which are not available elsewhere in the UK, or are less generous, such as the Business Growth Accelerator Relief, Day Nursery relief, Fresh Start relief and the UK’s most generous package of reliefs for the energy-generating sector.

Recognising the challenges faced by the retail, hospitality and leisure sectors, for the next three years we will offer 15% relief for eligible properties in these sectors liable for the Basic or Intermediate Property Rates, capped at £110,000 per business per year; and extend and expand 100% relief for the next three years to retail, hospitality and leisure premises located on islands as defined by the Islands (Scotland) Act 2018, and in prescribed remote areas (Cape Wrath, Knoydart and Scoraig) capped at £110,000 per business per year.

Around half of the properties in the Retail, Hospitality and Leisure sectors continue to be eligible for 100% SBBS relief in 2026-27. A further 37,000 properties could benefit from the new 15% relief for Retail, Hospitality and Leisure properties with a rateable value up to and including £100,000 and on Islands.

Taken together around 89,000 properties (or 96%) across the three sectors could benefit from zero or reduced rates and the budget guarantees that support for the full three years of the revaluation.

Question reference: S6W-42683

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Thursday, 18 December 2025
Current Status: Answered by Ivan McKee on 14 January 2026

To ask the Scottish Government, in light of the decision taken in the UK Government Budget to provide a permanent business rate discount for retail and hospitality businesses in England from April 2026, what analysis or assessment it has undertaken of the potential risk to the funding of Business Improvement Districts if Scotland does not introduce a commensurate reduction in business rates and commercial investment in retail and hospitality shifts to England.

The draft Budget published on 13 January ensures the estimated revenues raised from non-domestic rates in 2026-27 will be 6% lower in real terms than pre-COVID using the Consumer Price Index.

The Budget continues to support businesses and communities with a strong non-domestic rates package for 2026-27 which decreases the Basic, Intermediate and Higher Property Rates in 2026-27, delivering the lowest Basic Property Rate since 2018-19.

Businesses and communities will be supported with a generous non-domestic rates relief package worth an estimated £864 million in 2026-27, including the Small Business Bonus Scheme which remains the most generous scheme of its kind in the UK and is confirmed for the next three years, as well as transitional relief schemes.

Recognising the challenges faced by the retail, hospitality and leisure sectors, for the next three years we will offer 15% relief for eligible properties in these sectors liable for the Basic or Intermediate Property Rates, capped at £110,000 per business per year; and extend and expand 100% relief for the next three years to retail, hospitality and leisure premises located on islands as defined by the Islands (Scotland) Act 2018, and in prescribed remote areas (Cape Wrath, Knoydart and Scoraig) capped at £110,000 per business per year.

Around half of the properties in the Retail, Hospitality and Leisure sectors continue to be eligible for 100% SBBS relief in 2026-27. A further 37,000 properties could benefit from the new 15% relief for Retail, Hospitality and Leisure properties with a rateable value up to and including £100,000 and on Islands.

Taken together around 89,000 properties (or 96%) across the three sectors could benefit from zero or reduced rates and the budget guarantees that support for the full three years of the revaluation.

Scottish Government support Business Investment Districts (BIDs) as a model to help leverage local investment, encourage innovation, unlock opportunities, and deliver sustainable change and improvement for local places. We fund Scotland’s Improvement Districts (SIDs) as the National Centre for Improvement Districts in Scotland to provide advice and governance support for BIDs in Scotland. We also provide seed corn grant funding to support the initial development of new BIDs, subject to budget availability.

BIDs are independent, business led partnerships that are established through a democratic ballot of local businesses. Their programmes of work are funded through a BID levy paid by local businesses within the BID area.

Question reference: S6W-42682

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Thursday, 18 December 2025
Current Status: Answered by Ivan McKee on 14 January 2026

To ask the Scottish Government, in light of the decision taken in the UK Government Budget to provide a permanent business rate discount for retail and hospitality businesses in England from April 2026, what analysis or assessment it has undertaken of the potential risk to the fulfilment of its Town Centre Action Plan if Scotland does not introduce a commensurate reduction in business rates and commercial investment in retail and hospitality shifts to England.

The draft Budget published on 13 January ensures the estimated revenues raised from non-domestic rates in 2026-27 will be 6% lower in real terms than pre-COVID using the Consumer Price Index.

It continues to support businesses and communities with a strong non-domestic rates package for 2026-27 which decreases the Basic, Intermediate and Higher Property Rates in 2026-27, delivering the lowest Basic Property Rate since 2018-19.

Businesses and communities will be supported with a generous non-domestic rates relief package worth an estimated £864 million in 2026-27, including the Small Business Bonus Scheme which remains the most generous scheme of its kind in the UK and is confirmed for the next three years, as well as transitional relief schemes.

Recognising the challenges faced by the retail, hospitality and leisure sectors, for the next three years we will offer 15% relief for eligible properties in these sectors liable for the Basic or Intermediate Property Rates, capped at £110,000 per business per year; and extend and expand 100% relief for the next three years to retail, hospitality and leisure premises located on islands as defined by the Islands (Scotland) Act 2018, and in prescribed remote areas (Cape Wrath, Knoydart and Scoraig) capped at £110,000 per business per year.

Around half of the properties in the Retail, Hospitality and Leisure sectors continue to be eligible for 100% SBBS relief in 2026-27. A further 37,000 properties could benefit from the new 15% relief for Retail, Hospitality and Leisure properties with a rateable value up to and including £100,000 and on Islands.

Taken together around 89,000 properties (or 96%) across the three sectors could benefit from zero or reduced rates and the budget guarantees that support for the full three years of the revaluation.

We continue to support the revitalisation of town centres through the Town Centre First Principle and the delivery of the Town Centre Action Plan, delivered in partnership with COSLA, local government and key partners including Scotland’s Towns Partnership.

Question reference: S6W-42585

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Monday, 15 December 2025
Current Status: Answered by Graeme Dey on 9 January 2026

To ask the Scottish Government, further to the answer to question S6W-42249 by Graeme Dey on 12 December 2025, whether it will provide the information requested regarding the total costs to date, as at 12 December 2025.

Question reference: S6W-42888

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Thursday, 08 January 2026
Current Status: Answer expected on 22 January 2026

To ask the Scottish Government whether it will publish all of the analyses referred to by the Minister for Public Finance during the debate on motion S6M-20295 on 7 January 2026, including (a) the analysis of the estimated level of revenue that will be raised from non-domestic rates should the revaluation proceed in line with the draft rateable values and (b) what its estimate is of the revenue that could be lost on that basis due to the potential closure of businesses that may no longer be able to trade profitably.

Question reference: S6W-42658

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Wednesday, 17 December 2025
Current Status: Answered by Jim Fairlie on 8 January 2026

To ask the Scottish Government, further to the answer to question S6W-41922 by Jim Fairlie on 1 December 2025, whether all of the £100,000 will be disbursed to local authorities and if not, by whom will it be spent and what it will it be used for.

Chamber and committees