Questions and answers

Question reference: S6W-42535

Asked by: Tim Eagle, MSP for Highlands and Islands, Scottish Conservative and Unionist Party
Date lodged: Thursday, 11 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government whether it has modelled any possible consequences for local (a) hospitality and (b) retail sectors in the event of visitor numbers declining due to reduced accommodation capacity as a result of the draft 2026 revaluation of non-domestic rates for self-catering properties.

Draft rateable values for the 2026 revaluation were published on 30 November 2025 but may be subject to change. The final valuation roll will come into effect on 1 April 2026 and the Scottish Government will publish its report on changes in rateable values once final valuations are available.

In the meantime, ministers have received representations from the hospitality and retail sectors in the run-up to the Scottish Budget calling for non-domestic rates measures to support these sectors. Decisions on non-domestic rates policy for 2026-27 including reliefs are considered in the context of the Budget in line with other government priorities and will be set out in the budget on 13 January 2026.

Question reference: S6W-42536

Asked by: Tim Eagle, MSP for Highlands and Islands, Scottish Conservative and Unionist Party
Date lodged: Thursday, 11 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government what assessment it has made of any potential effect of the draft 2026 revaluation of non-domestic rates on self-catering properties' accommodation availability during peak and shoulder seasons in (a) rural and (b) island areas.

Draft rateable values for the 2026 revaluation were published on 30 November 2025 but may be subject to change. The final valuation roll will come into effect on 1 April 2026 and the Scottish Government will publish its report on changes in rateable values once final valuations are available.

In the meantime, ministers have received representations from the self-catering accommodation sector regarding in implications of changes in draft rateable values and I met with the Chief Executive of the Association of Scotland’s Self-Caterers on 17 December 2025.

Decisions on non-domestic rates policy for 2026-27 including reliefs are considered in the context of the Budget in line with other government priorities and will be set out in the budget on 13 January 2026.

Question reference: S6W-42524

Asked by: Paul Sweeney, MSP for Glasgow, Scottish Labour
Date lodged: Thursday, 11 December 2025
Current Status: Answered by Neil Gray on 23 December 2025

To ask the Scottish Government what (a) correspondence and (b) communication it has had with the UK Government regarding how the proposals in the Assisted Dying for Terminally Ill Adults (Scotland) Bill might impact employment legislation and in turn impact on Scotland's economy.

As I set out in my letter to the Health, Social Care and Sport Committee on 16 December, official engagement is ongoing between the Scottish and UK Governments to resolve outstanding legislative competence issues within the Assisted Dying for Terminally Ill Adults (Scotland) Bill.

This includes considering provisions in the Bill around employment protections for people who opt not to be involved in assisted dying, which may relate to the reserved matter of employment and industrial relations (section H1 of schedule 5 of the Scotland Act 1998).

No correspondence or communication has taken place with regard to the impact this may have on Scotland’s economy.

A link to the 16 December letter is available here: https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-health-social-care-and-sport-committee/correspondence/2025/ad-bill-cab-sec-hsc-section-30.

Question reference: S6W-42515

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Wednesday, 10 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government what estimate it has made of any potential reduction in Scotland’s overall visitor accommodation capacity if a percentage of self-catering businesses exit the market following the non-domestic rates revaluation, in addition to other regulatory interventions.

Draft rateable values for the 2026 revaluation were published on 30 November 2025 but may be subject to change. The final valuation roll will come into effect on 1 April 2026 and the Scottish Government will publish its report on changes in rateable values once final valuations are available.

In the meantime, ministers have received representations from the self-catering accommodation sector regarding the implications of changes in draft rateable values and I met with the Chief Executive of the Association of Scotland’s Self Caterers on 17 December 2025.

Decisions on non-domestic rates policy for 2026-27 including reliefs are considered in the context of the Budget in line with other government priorities and will be set out on in the budget on 13 January 2026.

Question reference: S6W-42464

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Tuesday, 09 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government, in light of the decision taken in the UK Budget to provide a permanent business rate discount for retail and hospitality in England from April 2026, what steps it is taking to ensure that the New Deal for Business Group Implementation Plan recommendation to maintain the "most competitive environment to do business" on business rates is delivered in respect of these two industry sectors.

Question reference: S6W-42489

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Tuesday, 09 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government what analysis it has undertaken of the reported average 120% increase in draft rateable values for self-catering businesses, and what assessment it has made of any potential implications for the financial sustainability of the sector and any impact on the rural economy.

Draft rateable values for the 2026 revaluation were published on 30 November 2025 but may be subject to change. The final valuation roll will come into effect on 1 April 2026 and the Scottish Government will publish its report on changes in rateable values once final valuations are available.

In the meantime, Ministers have received representations from the self-catering accommodation sector regarding implications of changes in draft rateable values and I met with the Chief Executive of the Association of Scotland’s Self Caterers on 17 December 2025.

Decisions on non-domestic rates policy for 2026-27 including reliefs are considered in the context of the Budget in line with other government priorities and will be set out in the budget on 13 January 2026.

Question reference: S6W-42465

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Tuesday, 09 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

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

Ministers regularly discuss matters of importance, including budget priorities and the views of stakeholders, in the run-up to the Scottish Budget. Decisions on non-domestic rates policy for 2026-27 will be set out on in the budget on 13 January 2026. The Non-Domestic Rates Consultative group will continue to meet regularly, providing an opportunity for ongoing discussion on how the non-domestic rates system can best support business growth, investment and competitiveness and the impact of external events such as the 2026 revaluation. After the final valuation roll becomes available on 1 April 2026, the Scottish Government will publish a report on the 2026 revaluation as it did at the 2023 revaluation.

Question reference: S6W-42478

Asked by: Tim Eagle, MSP for Highlands and Islands, Scottish Conservative and Unionist Party
Date lodged: Tuesday, 09 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government whether it plans to devolve consenting powers to local authorities for applications for the (a) construction, (b) extension and (c) operation of electricity generating stations with capacity in excess of 50 megawatts.

Question reference: S6W-42451

Asked by: Keith Brown, MSP for Clackmannanshire and Dunblane, Scottish National Party
Date lodged: Monday, 08 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government how many businesses in the (a) Clackmannanshire and (b) Stirling local authority area received non-domestic rates relief in 2024-25, broken down by how much was provided.

Question reference: S6W-42435

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Monday, 08 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government by what date it will publish a report into the proposed non-domestic rates revaluations for 2026.

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