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).