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The small business bonus scheme provides relief from NDR of up to 100%, meaning that in practice many holiday let owners currently pay neither council tax nor NDR.
It was rushed through in defiance of warnings from Conservative members and many others, but we still do not have a date on which people risk being criminalised for non-compliance.
We wanted to ensure that they could have direct engagement with the Scottish national investment bank. In that regard, meetings have taken place with, in particular, Benny Higgins, who is the former chair of Tesco Bank and was involved in the development of the new investment bank.
Questions and Answers
Date answered:
10 September 2025