I am pleased to join the committee today to assist in members’ scrutiny of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026.The regulations provide for a range of non-domestic rates measures in 2026-27 that were introduced in the budget, including the setting of the supplements on top of the basic property rates, which create intermediate and higher property rates that apply to properties with rateable values of more than £51,000 and more than £100,000 respectively; the continuation of the small business bonus scheme and fresh start reliefs; and the introduction of the new...