Questions and answers

Question reference: S6W-41833

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Thursday, 13 November 2025
Current Status: Answered by Ivan McKee on 26 November 2025

To ask the Scottish Government what its response is to the Scottish Retail Consortium’s suggestion in its Scottish Budget 2026–27 recommendations paper that the business rate is at a 26-year high.

The Scottish Government offers a competitive non-domestic rates regime delivering in 2025-26 the lowest property rate in the UK for the seventh year in a row, ensuring that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK.

The package of rates relief to support businesses and communities is worth an estimated £730 million in 2025-26, with nearly half of all non-domestic properties in Scotland paying no rates. This includes the Small Business Bonus Scheme (SBBS), the most generous relief scheme of its kind in the UK, which reduces the rates bill for small businesses by nearly £250 million as at June 2025.

The retail sector continues to be the largest beneficiary of SBBS relief, with 30,000 shops receiving SBBS, reducing their collective rates bill by £86 million as at June 2025. Overall, 34,000 shops receive rates relief, worth over £110 million, and half of all shops in Scotland pay no rates.

Decisions on non-domestic rates, including the poundage and any reliefs, are generally considered in the context of the Scottish Budget in line with other government priorities.

The figures above relate to the ‘shops’ property class, as defined by the Scottish Assessors. Property class is a classification used by Scottish Assessors to describe the type of property and does not necessarily accurately reflect the actual use of a property.

Question reference: S6W-41835

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Thursday, 13 November 2025
Current Status: Answered by Ivan McKee on 26 November 2025

To ask the Scottish Government what its response is to the Scottish Retail Consortium’s suggestion in its Scottish Budget 2026–27 recommendations paper that the business rate levied on shops liable for the higher property rate has resulted in them collectively paying £93 million more in rates over the past decade than their counterparts in similar sized stores in England.

The Scottish Government continues to offer a competitive non-domestic rates regime and the 2025-26 Budget delivered the lowest Basic Property Rate in the UK for the seventh year in a row.

Over 95% of shops in Scotland are liable for the lowest rate in the UK, and this is estimated to have saved them £11.5m over the same timeframe compared with what they would have been liable for under English rates (note that this is a gross estimate and has not been adjusted for any reliefs).

In addition, the Small Business Bonus Scheme remains the most generous scheme of its kind in the UK, and the retail sector continues to be one of its main beneficiaries, with 30,000 shops receiving SBBS relief, reducing their collective rates bill by £86 million as at June 2025. Overall, 34,000 shops receive rates relief, worth over £110 million. Half of all shops in Scotland pay no rates.

These figures relate to the ‘shops’ property class, as defined by the Scottish Assessors. Property class is a classification used by Scottish Assessors to describe the type of property and does not necessarily accurately reflect the actual use of a property.

Question reference: S6W-41834

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Thursday, 13 November 2025
Current Status: Answered by Ivan McKee on 26 November 2025

To ask the Scottish Government what its response is to the Scottish Retail Consortium’s suggestion in its Scottish Budget 2026–27 recommendations paper that the business rate levied on the 2,400 shops liable for the higher property rate results in them collectively paying £9 million more each year in rates than counterparts in similar sized stores in England.

While some shops, and other rateable non-domestic properties, are liable for the Higher Property Rate, the Scottish Government continues to offer a competitive non-domestic rates regime and the 2025-26 Budget delivered the lowest Basic Property Rate in the UK for the seventh year in a row.

This ensures that over 95% of shops in Scotland are liable for a lower rate than anywhere else in the UK. In addition, the Small Business Bonus Scheme remains the most generous scheme of its kind in the UK, and the retail sector continues to be one of its main beneficiaries, with 30,000 shops receiving SBBS relief, reducing their collective rates bill by £86 million as at June 2025. Overall, 34,000 shops receive rates relief, worth over £110 million, and half of all shops in Scotland pay no rates.

These figures relate to the ‘shops’ property class, as defined by the Scottish Assessors. Property class is a classification used by Scottish Assessors to describe the type of property and does not necessarily accurately reflect the actual use of a property.

Question reference: S6W-41836

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Thursday, 13 November 2025
Current Status: Answered by Ivan McKee on 26 November 2025

To ask the Scottish Government what its response is to the Scottish Retail Consortium’s suggestion in its Scottish Budget 2026–27 recommendations paper that the business rate levied on shops liable for the higher property rate makes it more expensive for them to operate and trade profitably on high streets in Scotland than for similar sized stores in England.

In its 2025-26 Budget, the Scottish Government maintained a competitive non-domestic rates regime delivering the lowest property rate in the UK for the seventh year in a row, ensuring that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK.

The retail sector continues to be one of the main beneficiaries of the Small Business Bonus Scheme (SBBS) with 30,000 shops receiving SBBS relief, reducing their collective rates bill by £86 million as at June 2025. Overall, 34,000 shops receive rates relief, worth over £110 million and half of all shops in Scotland pay no rates.

These figures relate to the ‘shops’ property class, as defined by the Scottish Assessors. Property class is a classification used by Scottish Assessors to describe the type of property and does not necessarily accurately reflect the actual use of a property.

Tax policy decisions are made annually at budget in line with prevailing economic decisions and Government priorities.

Question reference: S6T-02767

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Monday, 24 November 2025
Current Status: Taken in the Chamber on 25 November 2025

To ask the Scottish Government whether it will provide an update on the TRANSFORM prostate cancer screening trial, including any implications this may have for improving prostate cancer screening in Scotland.

Question reference: S6W-41384

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Thursday, 16 October 2025
Current Status: Answered by Mairi McAllan on 13 November 2025

To ask the Scottish Government whether it will provide information on the number of veterans it has helped secure accommodation since November 2018, broken down by financial year.

Information on the number of veterans assisted to secure accommodation is not held by Scottish Government. Local authorities have the legal duty to provide housing assistance to veterans who are homeless or at risk of homelessness, and this includes offering temporary or permanent accommodation.

The Scottish Government collects statistics from local authorities on homelessness applications and assessments and outcomes, including information on veterans. The most recent annual homelessness statistics on veterans’ homelessness were published on 24 September 2025 and can be found on the Scottish Government website using the following link: Homelessness in Scotland: veteran homelessness - gov.scot.

Statistical analysis of accommodation outcomes in 2024-25 show that 75% of homeless veteran households secured settled accommodation in 2024-25. Achieving a settled outcome has been consistently between 75% and 79% over the last seven years.

Question reference: S6O-05172

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Wednesday, 12 November 2025
Current Status: Taken in the Chamber on 20 November 2025

To ask the Scottish Government what legislative action it plans taking in the remainder of this parliamentary session to protect farmers from the threat of rural crime.

Question reference: S6F-04455

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Monday, 10 November 2025
Current Status: Taken in the Chamber on 13 November 2025

To ask the First Minister whether the Scottish Government will maintain its manifesto commitment to freeze income tax rates and bands.

Question reference: S6W-41380

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Tuesday, 21 October 2025
Current Status: Answered by Graeme Dey on 5 November 2025

To ask the Scottish Government how the £901,000 veterans budget is being spent in 2025-26.

The veterans budget for this year will cover:

The Scottish Veterans Fund, covering 12 projects which support the Armed Forces and Veterans community.
The Unforgotten Forces Consortium, to support their work connecting older veterans to services, help and advice.
Veterans Scotland for their role in coordinating support for veterans across Scotland.
The National Education and Transitions Officer, which is a role jointly funded with the Scottish Government’s Additional Support for Learning team which aims to improve policy and practice affecting service children and veterans children in Scotland.
Legion Scotland’s national commemorative event in Scotland to mark the 80th anniversary of VE Day.
Miscellaneous spend throughout the financial year, including wreaths, medal replacements and various publications of Scottish Government documents.

It is worth noting that while this budget represents the dedicated spend of the Scottish Government's Veterans Unit, there is other funding to support veterans across different areas, such as the Veterans Mental Health and Wellbeing Pathway.

Question reference: S6W-41447

Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
Date lodged: Wednesday, 22 October 2025
Current Status: Answered by Siobhian Brown on 5 November 2025

To ask the Scottish Government what its response is to the publication by the UK Government on 17 October 2025 of its summary of the responses to the call for evidence regarding the Equipment Theft (Prevention) Act 2023, and what implications these might have on responding to rural crime in Scotland.

The Equipment Theft (Prevention) Act 2023 began as a private members bill which received Government and cross-party support in England and Wales.

The legislation seeks to prevent and deter criminals from targeting items of plant and machinery, the theft of which can have a major financial and personal impact on owners and rural communities.

While the legislation only applies to England and Wales, the Scottish Government will continue to monitor its implementation and impact, working closely with Police Scotland, industry partners and rural stakeholders to assess any implications for Scotland’s approach to tackling rural crime. The Scottish Partnership Against Rural Crime (SPARC) will also consider any learning from the Act that could help inform prevention and enforcement activity here.

Chamber and committees