Questions and answers

Question reference: S6W-42515

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Wednesday, 10 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government what estimate it has made of any potential reduction in Scotland’s overall visitor accommodation capacity if a percentage of self-catering businesses exit the market following the non-domestic rates revaluation, in addition to other regulatory interventions.

Draft rateable values for the 2026 revaluation were published on 30 November 2025 but may be subject to change. The final valuation roll will come into effect on 1 April 2026 and the Scottish Government will publish its report on changes in rateable values once final valuations are available.

In the meantime, ministers have received representations from the self-catering accommodation sector regarding the implications of changes in draft rateable values and I met with the Chief Executive of the Association of Scotland’s Self Caterers on 17 December 2025.

Decisions on non-domestic rates policy for 2026-27 including reliefs are considered in the context of the Budget in line with other government priorities and will be set out on in the budget on 13 January 2026.

Question reference: S6W-42464

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Tuesday, 09 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government, in light of the decision taken in the UK Budget to provide a permanent business rate discount for retail and hospitality in England from April 2026, what steps it is taking to ensure that the New Deal for Business Group Implementation Plan recommendation to maintain the "most competitive environment to do business" on business rates is delivered in respect of these two industry sectors.

Question reference: S6W-42465

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Tuesday, 09 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government, in light of the decision taken in the UK Budget to provide a permanent business rate discount for retail and hospitality in England from April 2026, what analysis or assessment it has undertaken of the potential risk to commercial investment in retail and hospitality moving to England, in the event that Scotland does not introduce a commensurate reduction in the business rate.

Ministers regularly discuss matters of importance, including budget priorities and the views of stakeholders, in the run-up to the Scottish Budget. Decisions on non-domestic rates policy for 2026-27 will be set out on in the budget on 13 January 2026. The Non-Domestic Rates Consultative group will continue to meet regularly, providing an opportunity for ongoing discussion on how the non-domestic rates system can best support business growth, investment and competitiveness and the impact of external events such as the 2026 revaluation. After the final valuation roll becomes available on 1 April 2026, the Scottish Government will publish a report on the 2026 revaluation as it did at the 2023 revaluation.

Question reference: S6W-42468

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Tuesday, 09 December 2025
Current Status: Answered by Ivan McKee on 22 December 2025

To ask the Scottish Government, in light of the decision taken in the UK Budget to provide a permanent business rate discount for retail and hospitality in England from April 2026, what discussions it has had with its Non-Domestic Rates consultative subgroup regarding the possible implications of this for retail investment in Scotland.

Question reference: S6W-42627

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Tuesday, 16 December 2025
Current Status: Answered by Ivan McKee on 22 December 2025

To ask the Scottish Government what its response is to reported comments in The Scotsman on 16 December 2025 from the Scottish Retail Consortium, Scottish Tourism Alliance, UKHospitality Scotland, ukactive and the UK Cinema Association that, if Scotland does not follow England and introduce a permanent business rate discount for all retail, hospitality and leisure premises, it “would likely shift investment to other parts of the UK”.

Question reference: S6W-42628

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Tuesday, 16 December 2025
Current Status: Answered by Ivan McKee on 22 December 2025

To ask the Scottish Government what its response is to reported comments in The Scotsman on 16 December 2025 from the Scottish Retail Consortium, Scottish Tourism Alliance, UKHospitality Scotland, ukactive and the UK Cinema Association that, if Scotland does not follow England and introduce a permanent business rate discount for all retail, hospitality and leisure premises, it will be at odds with the vision of the Scottish Government’s New Deal for Business Group Implementation Plan to deliver the most competitive business rates regime.

Question reference: S6W-42626

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Tuesday, 16 December 2025
Current Status: Answered by Ivan McKee on 22 December 2025

To ask the Scottish Government what its response is to reported comments in The Scotsman on 16 December 2025 from the Scottish Retail Consortium, Scottish Tourism Alliance, UKHospitality Scotland, ukactive and the UK Cinema Association that Scotland should follow England and introduce a permanent business rate discount for all retail, hospitality and leisure premises.

Question reference: S6W-42683

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Thursday, 18 December 2025
Current Status: Answer expected on 15 January 2026

To ask the Scottish Government, in light of the decision taken in the UK Government Budget to provide a permanent business rate discount for retail and hospitality businesses in England from April 2026, what analysis or assessment it has undertaken of the potential risk to the funding of Business Improvement Districts if Scotland does not introduce a commensurate reduction in business rates and commercial investment in retail and hospitality shifts to England.

Question reference: S6W-42682

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Thursday, 18 December 2025
Current Status: Answer expected on 15 January 2026

To ask the Scottish Government, in light of the decision taken in the UK Government Budget to provide a permanent business rate discount for retail and hospitality businesses in England from April 2026, what analysis or assessment it has undertaken of the potential risk to the fulfilment of its Town Centre Action Plan if Scotland does not introduce a commensurate reduction in business rates and commercial investment in retail and hospitality shifts to England.

Question reference: S6W-42681

Asked by: Fergus Ewing, MSP for Inverness and Nairn, Independent
Date lodged: Thursday, 18 December 2025
Current Status: Answer expected on 15 January 2026

To ask the Scottish Government, in light of the decision taken in the UK Government Budget to provide a permanent business rate discount for retail and hospitality businesses in England from April 2026, whether it will adhere to its pledge in the New Deal for Business Group Implementation Plan to deliver a competitive business rates system.

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