The draft Budget ensures the estimated revenues raised from non-domestic rates in 2026-27 will be 6% lower in real terms measured by CPI than pre-COVID, despite the number of properties on the valuation roll increasing in that time, and introduces the lowest Basic Property Rate for 2026-27 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 Rate, 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% Small Business Bonus Scheme 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 96% of retail, hospitality and leisure businesses could benefit from some form of relief in 2026-27.

The Scottish Government has not had any discussions with the UK Government regarding reportable accidents submitted to the Health and Safety Executive (HSE) in relation to the Scottish salmon industry. The Scottish Government fully expects employers to maintain workplaces that are safe for workers in line with health and safety legislation, but cannot direct them in respect of these reserved matters. The Scottish Government promotes strong, constructive relationships between employers and trade unions, particularly where they are recognised, or where it is clear workers are seeking this collective representation.

I refer the member to the answer to question S6W-42856 on 21 January 2026. 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.

Ferguson Marine wrote to the Net Zero, Energy and Transport Committee on 18 December 2025 to confirm that a thorough cost impact assessment is underway to determine any additional financial implications of the latest update to the delivery of the MV Glen Rosa. The yard will provide Parliament with a further update later this month.

The yard will continue to provide the NZET Committee with quarterly progress updates on the delivery of the vessel throughout the remainder of this year.

The Scottish Government is committed to supporting local authorities to ensure the proper management and governance of Common Good assets within the framework of their statutory responsibilities.

Under the Community Empowerment (Scotland) Act 2015, councils must have regard to any guidance issued by Scottish Ministers in relation to the management and use of property that forms part of the common good. This includes the 2018 Community Empowerment and Common Good Property Guidance for Local Authorities. The Scottish Land Commission’s protocol also provides good practice principles for local authorities to consider.

Decisions on applying guidance and protocols rest with individual councils, and any concerns about a council’s handling of Common Good matters should be raised through its established complaints process.

I refer the member to the answer to question S6W-42822 on 21 January 2026. 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

The Scottish Government has not had any discussions with the Health and Safety Executive (HSE) in relation to the Scottish salmon industry. Health and Safety legislation is a matter reserved to the UK Government and HSE is the relevant regulator for workplace health and safety across Great Britain.

While the Scottish Government fully expects employers to maintain workplaces that are safe for workers in line with health and safety legislation, it cannot direct any organisation regarding these reserved matters. The Scottish Government promotes strong, constructive relationships between employers and trade unions, particularly where they are recognised, or where it is clear workers are seeking this collective representation.

The budget invests over £2.4bn in post school education and skills and reinforces our steadfast commitment to free education. It includes a significant real terms increase in our investment in Scotland’s College and University sectors so that people of all ages have the opportunity to fulfil their potential, while also ensuring that priority workforce needs are met.

The Scottish Government is working to identify a shortlist of sectors for focused skills planning. Beginning in February, my officials will engage employers, colleges, universities, and regional partners to help refine this work. We will also share further details with the Education, Children and Young People Committee, including our emerging findings. Our intention is to formally publish this work in the Spring.

The draft Budget ensures the estimated revenues raised from non-domestic rates in 2026-27 will be 6% lower in real terms measured by CPI than pre-COVID, despite the number of properties on the valuation roll increasing in that time, and introduces the lowest Basic Property Rate for 2026-27 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 for eligible ratepayers.

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 Rate, 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.

It is estimated that around half of the properties in the retail, hospitality and leisure sectors will continue to be eligible for 100% Small Business Bonus relief in 2026-27. A further 37,000 properties could benefit from the new 15% relief for eligible retail, hospitality and leisure properties with a rateable value up to and including £100,000, and eligible retail, hospitality and leisure properties on Islands.

Taken together around 96% of retail, hospitality and leisure businesses could benefit from some form of relief in 2026-27.

There are no plans to move away from use of CPI in the Northern Isles Ferry Service contract which states that fares usually increase annually in line with the preceding May CPI rate, although Scottish Ministers can choose to vary this for example they have previously not increased but frozen fares to help address cost of living challenges.

A review of local authorities’ statutory waste and recycling duties is currently in progress and due to conclude by the end of 2026.

The Scottish Government’s Circular Economy & Waste Route Map sets out an ambitious plan to deliver the priorities to 2030 that will help us progress to a circular economy and more sustainable resource use. A priority action in the Route Map is to co-design a new statutory Code of Practice for household recycling to set standards for waste collection services across Scotland, increase recycling rates and cut emissions.

The statutory Code of Practice is currently being co-designed with local authorities, businesses and other waste sector stakeholders to promote greater consistency in services and account for Scotland’s diverse communities and geography. It will also be informed by the findings of recent consultations on textile collections and rural food waste, actions also set out in the Route Map.

The draft Code of Practice will be published for consultation by the end of 2026.