Chamber and committees

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Further to the response to S6W–32031 of 18 December, the Scottish Government has taken a number of measures within the draft budget to reduce the cost of doing business in Scotland in 2025-26

Scotland’s Tax Strategy provides certainty and stability for taxpayers and businesses and sets out the intention not to introduce any new bands or increase the rates of Scottish Income Tax for the remainder of the parliamentary term. This helps businesses to plan and make investment decisions with confidence. The draft budget also prioritises capital investment in the foundations of our economy, including transport, digital connectivity, and delivering critical infrastructure, all of which support our businesses to thrive.

Local economies will be boosted by £62 million of regeneration funding alongside over £214 million through the City and Regional Growth Deals programme. This will deliver targeted investment in infrastructure, innovation and skills to unlock potential and stimulate growth in all parts of the country. Alongside this, increased investment in our planning system and local planning services, capacity, performance and resilience will ensure planning does all it can to drive the economy and improve certainty for business, reducing costs.

The Budget provides for direct support to business, through funding of over £321m for the enterprise agencies in 2025-26 to attract, start and support businesses across Scotland to grow. An additional, £15m Enterprise Package will be delivered in 2025-26 to expand support for female entrepreneurs, boost the economic impact of universities and fund the development of business clusters in advanced manufacturing and deeptech.

The budget freezes the Non-Domestic Rates Basic Property Rate at 49.8p (for properties with a rateable value up to and including £51,000), and is expected to save ratepayers £9 million next year. We are maintaining the Small Business Bonus Scheme, the most generous scheme of its kind in the UK, at the rates and thresholds introduced in 2023-24. Together, these measures will protect over 200,000 small properties, with an estimated half of properties in the Retail, Hospitality and Leisure sectors continuing to be eligible for 100% relief next year. The Intermediate Property Rate and Higher Property Rate have received inflationary increases (1.7%) however, this still ensures that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK. On top of these measures, a new 40% relief will be introduced for Hospitality premises in 2025-26,

To support tourism, culture and hospitality we will continue to offer 100% relief in 2025-26 for hospitality businesses located on islands as defined by the Islands (Scotland) Act 2018, and in prescribed remote areas, capped at £110,000 per business. The new 40% relief for Hospitality premises includes Grassroots Music Venues with capacity up to 1,500, where the property is liable for the Basic Property Rate (rateable value up to and including £51,000) capped at £110,000 per business. The budget makes available up to an additional £2 million for VisitScotland, to work closely with partners to promote lesser-known destinations plus a £4 million capital revitalised Rural Tourism Infrastructure Fund (RTIF) to improve rural areas that face pressure on transport links and infrastructure.

For the retail sector we are providing up to £3 million to Police Scotland to work with the sector to target the unacceptable levels of crime on our high streets. Having committed to exploring the reintroduction of a Public Health Supplement for large retailers in advance of this budget, following exploratory discussions with stakeholders and taking into consideration cumulative burdens, including UK Government increases in employer national insurance contributions, there are no plans to introduce this at this time.

All answers to written Parliamentary Questions are available on the Parliament’s website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers

Officials continue to develop a public consultation on Section 8 of the Transport (Scotland) Act 2019. However, it is important that any proposed secondary legislation is in line with the UK Government’s Parking Code of Practice, which sets standards for the private parking industry around parking charges and debt recovery fees. This Code of Practice was temporarily withdrawn in 2022 and an amended version has yet to be instated. Transport Scotland Officials are working closely with the Department for Transport, who have confirmed that further consultation will be required before it can be reinstated, but due to the change in the Westminster Government, they do not have a timescale for this to be undertaken.

Further to the response to S6W - 32031, the Scottish Government has taken a number of measures within the draft budget to help grow the economy.

The budget freezes the Non-Domestic Rates Basic Property Rate at 49.8p (for properties with a rateable value up to and including £51,000), and is expected to save ratepayers £9 million next year. We are maintaining the Small Business Bonus Scheme, the most generous scheme of its kind in the UK, at the rates and thresholds introduced in 2023-24. Together, these measures will protect over 200,000 small properties, with an estimated half of properties in the Retail, Hospitality and Leisure sectors continuing to be eligible for 100% relief next year.

The Intermediate Property Rate and Higher Property Rate have received inflationary increases (1.7%) however, this still ensures that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK. On top of these measures, a new 40% relief will be introduced for Hospitality premises in 2025-26,

To support tourism, culture and hospitality we will continue to offer 100% relief in 2025-26 for hospitality businesses located on islands as defined by the Islands (Scotland) Act 2018, and in prescribed remote areas, capped at £110,000 per business.

The new 40% relief for Hospitality premises includes Grassroots Music Venues with capacity up to 1,500, where the property is liable for the Basic Property Rate (rateable value up to and including £51,000) capped at £110,000 per business.

On regulation, the budget was informed by our continued engagement with business representative organisations, industry bodies and business leaders. That approach will continue to ensure meaningful engagement as part of policy development. This includes supporting our programme of regulatory improvement, delivering the New Deal for Business Group recommendations and continuing our work with businesses and regulators through the Regulatory Review Group. Considering the cumulative regulatory burden remains an important consideration in policy development, which is why following engagement with stakeholders we confirmed in the budget that there are no plans to introduce the Public Health Supplement for large retailers.

The Scottish Government fully values the importance of the music industry to Scotland’s culture, and the role grassroots music venues play in the talent pipeline.

The Scottish Government has demonstrated our commitment to the culture sector with an increase of over £34m in 2025-26. This is takes us to over £50m more in culture funding than in 2023-2024. Through this increased investment we want to support the entire culture ecosystem by driving up opportunities for participation in creative pursuits, supporting the production of new works, and ensuring that Scotland’s cultural output has platforms at home and abroad. The additional funding will support the continuation of flagship music programmes across Scotland, including Youth Music Initiative and Sistema. As part of our regular engagement with the industry, and our review of how we support the sector, we welcome insights from stakeholders into how future budgets could further support the sector.

Further details of the increases for 2026-2027 and beyond will be set out when the budgets for that year are published.

Following the successful handover of the MV Glen Sannox in November 2024, the draft budget for 2025-26 includes the capital funds required for the completion of Glen Rosa (vessel 802). There are also capital funds included, subject to Parliamentary approval and financial and legal due diligence, for capital investment in the shipyard to modernise operations and enhance productivity, positioning the yard to secure future contracts. Operational matters, including the utilisation of the workforce, are decisions for the yard.