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Loch Laidon, as a habitat for freshwater fish species, receives protection through its inclusion within the boundary of the Rannoch Moor Site of Special Scientific Interest / Special Area of Conservation and the Rannoch Lochs Special Protection Area. Outwith the designated sites series, water quality within Loch Laidon, and the natural processes which have led to the development or maintenance of ecological segregation within resident salmonid populations, is protected through River Basin Management Planning. Fish introductions to this remote waterbody are controlled through legislation which regulates the introduction of all species of freshwater fish within Scotland. The Wildlife and Countryside Act 1981 (as amended) prevents the unregulated introduction of fish, as well as other plants and animals, to areas outwith their native range.

SEPA have been made aware of the presence of pike in Loch Laidon and have undertaken initial sampling of environmental DNA to confirm the composition of the fish assemblage in the loch. They have begun exploring the feasibility of potential management responses with NatureScot.

The importance of Loch Rannoch as a site for Arctic charr sympatric divergence is well documented. Loch Rannoch is included within the boundary of the River Tay Special Area of Conservation (SAC), and as such it receives the highest level of environmental protection possible. In addition to the statutory protection afforded to the site through its SAC status, the freshwater habitat is also protected through River Basin Management Planning. It also receives wider protection against the threat of invasive species through the regulation of fish movements (through the Salmon & Freshwater Fisheries (Consolidation) (Scotland) Act 2003) and the Wildlife & Countryside Act 1981 (as amended)).

Investigations have been undertaken to determine the fish species present in Lochs Rannoch, Monaghan and Finnart. SEPA have received the results of environmental DNA samples and have begun exploring the feasibility of potential management responses with NatureScot regarding the presence of non-native fish in Lochs Monaghan and Finnart. SEPA staff have also been on-site to examine the hydrological connectivity between the lochs, to inform these discussions.

Decisions on Budget are made in the context of the prevailing economic conditions and government priorities. We have had to consider how best to target support within limited finances but also acknowledge that it is no longer possible to directly compare tax rates between Scotland, England and Wales due to differences in the tone dates used to derive Rateable Values. The move to three yearly revaluations and a one-year tone date was also a recommendation of the Barclay Review and was warmly welcomed by the business community and all parties in the Scottish Parliament.

The implication of that recommendation is that the tone date in England and Wales of 1 April 2022 will less accurately reflect up-to-date market and business conditions than the 1 April 2023 tone date adopted in Scotland. Different tone dates and by extension different impacts on Rateable Value growth, merit different decisions on tax rates and do not necessarily translate to higher liabilities.

By way of example, shops are expected to see an increase in total rateable value of 6% in Scotland and 10% in England. Hotels’ total rateable value is expected to rise by 28% in Scotland but 79% in England, while for pubs this is 15% in Scotland but 30% in England. 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%. The policies set out in the Scottish Budget reflect the impact of the revaluation in Scotland, not the revaluation in England.

Table 1 presents the estimated net cost of setting the Higher Property Rate at:

?43.0p for properties in the retail, hospitality, and leisure sectors with rateable values of £500,000 and lower,

?48.0p for other properties with rateable values of £500,000 and lower,

?50.8p for all properties with rateable values over £500,000,

compared to the Higher Property rate of 54.8p as proposed in the Budget.

These are estimates of the net revenue impact, after all reliefs including the Revaluation Transitional Relief are applied.

This is broken down by property class, as the Scottish Government does not hold property-level data on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.

Table 1: Cost of setting the Higher Property Rate to the same rates as England, by property class

Decisions on Budget are made in the context of the prevailing economic conditions and government priorities. We have had to consider how best to target support within limited finances but also acknowledge that it is no longer possible to directly compare tax rates between Scotland, England and Wales due to differences in the tone dates used to derive Rateable Values. The move to three yearly revaluations and a one-year tone date was also a recommendation of the Barclay Review and was warmly welcomed by the business community and all parties in the Scottish Parliament.

I refer the member to the answer to question S6W-43556 on 10 February 2026. 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

Internal Scottish Government estimates are that the non-domestic rates (NDR) revenue raised from properties liable for the Higher Property Rate (HPR) will be around £2.7 billion in 2026-27, of which around £648 million is expected to be raised from properties in the Retail, Hospitality and Leisure (RHL) sectors. These figures have been estimated using data from the Scottish Assessors Association’s draft NDR valuation roll for 2026-27 as at 11 December 2025 and councils’ billing system data as at 1 June 2025.

Table 1 provides a further breakdown of revenue raised from each of the RHL sectors respectively. The identification of properties in the RHL sectors are based on criteria used to identify eligible properties for the purpose of forecasting relief costs.

The breakdown of HPR revenue presented in Table 2 uses property class as business-sector classifications are not available. Property class is used by the Scottish Assessors to describe the type of a property and may not accurately reflect its use in all cases. For example, a property classified as a ‘shop’ may in fact be used to offer financial services.

Note that these estimates do not adjust NDR bills other than for estimates of relief that properties may benefit from in 2026-27. Any potential changes to NDR bills resulting from, for example, appeals or the application of backdated reliefs, are not accounted for in the figures provided in this answer.

Table 1: Estimate of revenue raised from HPR, RHL properties, 2026-27

Decisions on Budget are made in the context of the prevailing economic conditions and government priorities. We have had to consider how best to target support within limited finances.

The non-domestic rates liability that applies to a property depends on its rateable value, the rate that applies and any reliefs that it is in receipt of. Shops are expected to see an increase in rateable value of 6% at the 2026 revaluation in Scotland while in England the expected increase for shops is 10%.

The draft Scottish Budget 2026-27, announced on 13 January, ensures the estimated revenues raised from non-domestic rates in 2026-27 will be 6% lower in real terms measured by the Consumer Price Index than pre-COVID despite the number of properties on the valuation roll increasing in that time. It continues to support businesses and communities, with a strong non-domestic rates package, which decreases the Basic, Intermediate and Higher Property Rates in 2026-27, delivering the lowest Basic Property Rate since 2018.

The Budget 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.

Recognising the challenges faced by the retail, hospitality and leisure sectors, for the next three years we will offer 15% relief for eligible properties in these sectors liable for the Basic or Intermediate Property Rates, capped at £110,000 per business per year; and extend and expand 100% relief for the next three years to retail, hospitality and leisure premises located on islands as defined by the Islands (Scotland) Act 2018, and in prescribed remote areas (Cape Wrath, Knoydart and Scoraig) capped at £110,000 per business per year.

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 Scottish Government recognises that councillors are elected representatives and that local authorities are independent, statutory bodies with their own powers and responsibilities, separate from the Scottish Government.