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The Scottish Government undertakes a range of impact assessments when developing or introducing new policy, taking account of other ongoing policy development that may interact with the options being considered. Where relevant, this includes Business and Regulatory Impact Assessments, which consider businesses of all sizes and the cumulative impact of multiple policy changes and their timing.

The Scottish Government report on the 2023 non-domestic rates revaluation was published on 5 July 2023. The report set out the changes in rateable values for different property classes as a result of the 2023 revaluation. A report on the 2026 revaluation will be published once final values are available.

On Short-term lets we continue to work with stakeholders to monitor implementation of the licensing regime. In response to stakeholder feedback we commissioned VisitScotland to launch an expert group to revise short-term let guidance, bringing industry and local authorities together to provide recommend updates to short-term let licencing guidance.

In relation to the visitor levy, impact assessments were carried out to support the original Visitor Levy Bill/Act and we are revising them for the new Bill, but these were on the overall impact of a Visitor Levy. Each Local Authority must assess the impact of its proposed local Visitor Levy’s scheme while it is developing and consulting on it.

NatureScot has written to all 32 Local Authorities updating them on funding of £100,000 being made available to facilitate an area based management for gulls.

NatureScot has prioritised the funding, in the first instance, to areas where they have been involved in significant casework whether through wider scale licensing requests or advice on mitigation measures.

As a first tranche the local authorities prioritised for funding are:

• Moray Council
• Highland Council
• Aberdeenshire Council
• Aberdeen City Council
• Fife Council
• Scottish Borders Council
• Dumfries and Galloway Council

It is likely that funding to each local authority will be in the region of £10k. While prioritising the seven local authorities in the first instance, NatureScot has offered to consider support to all of the other local authorities where there is significant gull issues and where they are seeking to develop an area-based management approach.

NatureScot is looking to conclude funding arrangements with the local authorities in early January 2026. As such, no funds have been distributed to local authorities to-date.

The £100k funding does not include additional costs for other elements of the action plan, such as for Best Practice Guidance, survey work, and for the proposed four regional roundtables, which are being resourced by NatureScot separately.

Additional funding of £10,000 from NatureScot has been made available to Highland Council as part of the Inverness Gull Management Pilot.

Uptake for child flu vaccinations by Health Board level is not published by Public Health Scotland.

We recommend contacting NHS Highland’s Immunisation Team directly, as they may be able to provide you with additional management information data.

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.

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 13 January 2026.

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.

I refer the member to the answer to question S6W-42626 on 22 December 2025. 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.

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 13 January 2026.

Following the decision in the UK Budget to implement lower business rates in England from April 2026 for retail, hospitality and leisure, the Scottish Government has received representations from retail representative organisations including through the Non-Domestic Rates Consultative Group which met with me on 27 November, the day after the UK Budget was announced.

I refer the member to the answer to question S6W-42626 on 22 December 2025. 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.