This includes maintaining the 100% relief for hospitality premises on islands, which was introduced in 2024-25, along with a new 40% relief, which will be available for “the 92% of hospitality premises liable for the basic property rate, capped at £110,000 per business”, as well as for grassroots music venues with a capacity of below 1,500.1Scottish Government. (2024). Scottish Budget 2025-26. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2024/12/scottish-budget-2025-2026/documents/scottish-budget-2025-26/scottish-budget-2025-26/govscot%3Adocument/scottish-budget-2025-26.pdf The SFC estimates that this new 40% relief will cost £22m in 2025-26, in addition to the £5m cost of hospitality relief for the islands.2Scottish Fiscal Commission. (2024, December 4).