For restaurants the overall increase is expected to be 8% in Scotland while the total rateable value increase of restaurants and cafes in England is expected to be 15%.Given this context, the 15% relief available to retail, hospitality and leisure properties on the basic and intermediate property rate in Scotland compares favourably to the effective 10%-12% support available in England through the lower tax rate announced at the UK Budget.We estimate that 96% of retail, hospitality and leisure properties could benefit from some form of relief in 2026-27.Taken together around 89,000 properties (or 96%) across the three sectors could benefit from zero or reduced rates and the budget guarantees that support for the full three years of the revaluation.The Budget also offers more than £320 million of support through transitional relief schemes and retail hospitality and leisure relief over the next three years.Businesses and communities will be supported with a generous non-domestic rates relief package worth an estimated £864 million in 2026-27, including the Small Business Bonus Scheme which remains the most generous scheme of its kind in the UK and is confirmed for the next three years, as well as transitional relief schemes.We are considering the announcement made by the Chancellor on 27 January offering additional support on business rates for pubs in England and are committed to passing on any consequentials in further support to business.We continue to support the revitalisation of town centres through the Town Centre First Principle and the delivery of the Town Centre Action Plan, delivered in partnership with COSLA, local government and key partners including Scotland’s Towns Partnership. S6W...