Scottish Ministers appreciate the particular challenges faced by island communities as a result of delayed and cancelled ferries.Recognising the distinct challenges of hospitality business on Islands, the Scottish Budget announced 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 Scottish Budget also announced a freeze to the Basic Property Rate in 2025-26, delivering the lowest such rate in the UK for the seventh year in a row, and supporting a package of reliefs in 2025-26 worth an estimated £731 million.