To ask the Scottish Government what its response is to the Scottish Retail Consortium’s suggestion in its Scottish Budget 2026–27 recommendations paper that the business rate levied on shops liable for the higher property rate makes it more expensive for them to operate and trade profitably on high streets in Scotland than for similar sized stores in England. In its 2025-26 Budget, the Scottish Government maintained a competitive non-domestic rates regime delivering the lowest property rate in the UK for the seventh year in a row, ensuring that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK.The retail sector continues to be one of the main beneficiaries of the Small Business Bonus Scheme (SBBS) with 30,000 shops receiving SBBS relief, reducing their collective rates bill by £86 million as at June 2025.