Chamber and committees

I refer the member to the answer to question S6W-24444 on 22 January 2024. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers .

I refer the member to the answer to question S6W-24110 on 18 January 2024. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers .

I refer the member to the answer to question S6W-24110 on 18 January 2024. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers .

I refer the member to the answer to question S6W-24110 on‎ 18 January 2024. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers .

I refer the member to the answer to question S6W-24111 on‎ 18 January 2024. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers .

I refer the member to the answer to question S6W-24110 on 18 January 2024. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers .

Table 1 shows the Basic (poundage), Intermediate and Higher Property Rates since 1999-2000, including the rates for 2024-25 as announced in the Scottish Budget 2024-25.

Table 1:

While Scottish Ministers are sympathetic to calls to replicate the non-domestic rates relief available to businesses in England in the retail, hospitality and leisure sectors, doing so would have meant that the Scottish Government could not provide the NHS, local government, schools, or emergency services with the funding they require.

The Scottish Government will continue to do all it can to support businesses. In 2024-25, the Basic Property Rate will be frozen, which, combined with an inflationary increase in the Intermediate Property Rate, will deliver the lowest poundage for properties with a rateable value up to and including £100,000 in the UK for the sixth year in a row. The Budget also announced a package of reliefs in 2024-25 worth an estimated £685 million . The Small Business Bonus Scheme which offers up to 100% relief from non-domestic rates will be maintained and a new 100% rates relief will be available in 2024-25 for hospitality businesses in island communities, capped at £110,000 per ratepayer.

The announcement in the Scottish Budget 2024-25 signalled the Scottish Government’s intent to explore the reintroduction of a Public Health Supplement. Retail representatives and other relevant stakeholders will be consulted as part of that exploratory work.

The Scottish Government is committed to ensuring that engagement with the New Deal for Business Non-Domestic Rates sub-group continues to explore how the non-domestic rates system can best support business growth, investment and competitiveness, while acknowledging the important role non-domestic rates income plays in funding public services.

The 2021 manifesto and Framework for Tax 2021 stated our commitment to ensuring that the largest businesses pay the same combined poundage in Scotland as in England by the end of this parliamentary session.

Since the Barclay Review made this recommendation, we have introduced the Intermediate Property Rate on 1 April 2020. On 1 April 2023, we increased the rateable value threshold at which the Higher Property Rate applies, from £95,000 to £100,000. As a result, over 95% of properties are liable for a lower poundage rate in Scotland than in anywhere else in the UK.

Budget decisions are made annually in light of affordability. The Scottish Budget 2024-25 takes a balanced approach to supporting businesses through non-domestic rates where possible, while ensuring the funding necessary to protect public services.