Chamber and committees

Table 1 shows the non-domestic rates and thresholds in Scotland since 1999-2000. The rates for 2025-2026 were proposed in the Scottish Budget 2025-26.

Table 1: Non-domestic rates since 1999-2000

Transport Scotland engineers advise that there is no reason to believe that there has been any structural damage to the Woodside Viaduct as a result of a changing water table due to construction or any other activity at Pheonix Road.

The works are as a result of deterioration of the crosshead half joints, which are supported on top of the piers (pillars). Half joints are a detail susceptible to deterioration due to water ingress and are not utilised in new bridge construction as a result.

Table 1 shows the estimated net additional income arising from an inflationary increase to the Higher Property Rate to 56.8p, compared to a freeze at 55.9p, by property class. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 100,000, and may not sum due to rounding.

Table 1: Estimated net additional income arising from the inflationary increase to the Higher Property Rate (£)

Source: Scottish Assessors’ Valuation Roll as at 1 October 2024, local authorities’ billing information as at 1 June 2024

Delivering Scotland's Blue Economy Approach committed to mainstreaming blue economy thinking across the Marine Directorate and our wider work. To highlight some examples of this, it is evidenced in our approach to marine funding channels where we look to maximise private investment and since 2021, the Marine Fund Scotland has awarded £55 million in grants, enabling £120 million of investment, progressing blue economy outcomes. The Marine and Science Innovation Strategy embeds the Blue Economy Vision, furthering our evidence base, and blue economy outcomes are steering the development of Scotland's new National Marine Plan, influencing stakeholder engagement and how its monitoring and evaluating framework develops, helping to deliver our Vision.

Table 1 shows the estimated net additional income arising from an inflationary increase to the Intermediate Property Rate to 55.4p, compared to a freeze at 54.5, by property class. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 100,000, and may not sum due to rounding.

Table 1: Estimated net additional income arising from the inflationary increase to the Intermediate Property Rate (£)

Source: Scottish Assessors’ Valuation Roll as at 1 October 2024, local authorities’ billing information as at 1 June 2024

The Circular Economy (Scotland) Act 2024 does not grant Scottish Ministers the power to ban single-use items. Section 10 of that Act does provide Scottish Ministers with the power to make regulations to require suppliers of single-use items to charge for specified single use items.

The Scottish Government engages regularly with the OIM and has discussed measures already taken to restrict supply or manufacture single-use items, and will continue to do so in relation to any future policy. However, the OIM has no formal role in approving legislation and the Scottish Government is under no obligation to seek advice on policy development or draft legislation from the OIM.

The Internal Market Act was imposed on the Scottish Parliament without its consent, and radically undermines its powers. Every party in the chamber, barring the Scottish Conservatives, voted for its repeal in October 2023. The new UK Government must now work with the Scottish Government to undo the damage the Act does, and ensure the full restoration of the Parliament’s powers.

This information is not held centrally by the Scottish Government. Some of this information may be available online in the CHS Board papers, which can be found here: CHS Board Papers

If the information contained here is not sufficient for the member’s purposes, the member should contact Children’s Hearings Scotland for specific information.

This information is not held centrally by the Scottish Government. The member should contact Children’s Hearings Scotland for this information.

The Intermediate Property Rate was introduced from 1 April 2020. It applied to properties with a rateable value above £51,000, up to £95,000 until 31 March 2023, and to properties with a rateable value above £51,000 and up to £100,000 from 1 April 2023. In 2020-2021, 2022-2023, and 2023-2024 it was charged at 51.1p; in 2021-2022 this was 50.3p; in 2024-2025 increased in line with inflation to 54.5p, and in 2025-2026 it is planned to increase in line with inflation to 55.4p.

Table 1 shows the total estimated gross income since 2020-2021. This is the total gross bill (net of General Revaluation Transitional Relief in 2023-2024, 2024-2025 and 2025-2026) charged to properties with a rateable value between £51,001 and £95,000 up to 2022-2023, and between £51,001 and £100,000 from 2023-2024 onwards, as noted above.

Table 2 shows the total estimated net income from the Intermediate Property Rate since 2020-2021. Net figures for 2023-2024 are not available due to the absence of property-level reliefs data. Figures for 2025-2026 are estimated using reliefs data from 1 June 2024, with a calculation for General Revaluation Transitional Relief based on rateable values. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are based on the Scottish Assessors’ Valuation Roll as at 1 October 2024 in each financial year, for 2025-2026 this is based on the Valuation Roll of 1 October 2024. Figures are gross of all reliefs, except for the General Revaluation Transitional Relief in 2023-2024 and 2024-2025. Figures are rounded to the nearest £100,000.

Table 1: Estimated gross income from the Intermediate Property Rate since 2020-2021, by property class (£)

Source: Scottish Assessors’ Valuation Roll as at 1 October in each year (1 October 2024 for 2025-2026)

The UK Government’s decision to remove glass from its own scheme and refusal to agree a full Internal Market Act exclusion for Scotland’s own scheme meant we were left with no choice but to delay our scheme last year.

Scotland’s scheme would have been operational in 2024 and would already be improving our recycling rates, however, the Internal Market Act prevented us from moving forward with a deposit return scheme as intended.

Urgent action is needed from the UK Government to repeal the Internal Market Act and restore the full powers of devolved Parliaments.

Until then, the UK scheme remains the only practical option available to Scotland. The Scottish Government is committed to seeing it delivered by October 2027 and will continue to work to that end. We opened applications for a DRS scheme administrator alongside England and Northern Ireland at the start of December.