The Scottish Budget continues to support businesses, including nightclubs and music venues, with a number of measures including maintaining the Small Business Bonus Scheme which remains the most generous scheme of its kind in the UK, and a freeze to the Basic Property Rate in 2025-26 which ensures that over 95 per cent of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK.Recognising the challenges faced by the hospitality sector 40 per cent relief is offered in 2025-26 for hospitality premises with a rateable value up to and including £51,000, including Grassroots Music Venues with a capacity of up to 1,500 people, capped at £110,000 per business. 100 per cent relief continues for hospitality premises located on islands, and in prescribed remote areas (Cape Wrath, Knoydart, and Scoraig), capped at £110,000 per business.The Scottish Government continue to demonstrate steadfast support for culture and the arts in Scotland, with record-changing increases in funding for the sector.