The Scottish Parliament

Question reference: S6W-42435

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Monday, 08 December 2025
Current Status: Answered by Ivan McKee on 23 December 2025

To ask the Scottish Government by what date it will publish a report into the proposed non-domestic rates revaluations for 2026.

Question reference: S6W-42524

Asked by: Paul Sweeney, MSP for Glasgow, Scottish Labour
Date lodged: Thursday, 11 December 2025
Current Status: Answered by Neil Gray on 23 December 2025

To ask the Scottish Government what (a) correspondence and (b) communication it has had with the UK Government regarding how the proposals in the Assisted Dying for Terminally Ill Adults (Scotland) Bill might impact employment legislation and in turn impact on Scotland's economy.

As I set out in my letter to the Health, Social Care and Sport Committee on 16 December, official engagement is ongoing between the Scottish and UK Governments to resolve outstanding legislative competence issues within the Assisted Dying for Terminally Ill Adults (Scotland) Bill.

This includes considering provisions in the Bill around employment protections for people who opt not to be involved in assisted dying, which may relate to the reserved matter of employment and industrial relations (section H1 of schedule 5 of the Scotland Act 1998).

No correspondence or communication has taken place with regard to the impact this may have on Scotland’s economy.

A link to the 16 December letter is available here: https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-health-social-care-and-sport-committee/correspondence/2025/ad-bill-cab-sec-hsc-section-30.

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-42782

Asked by: Sue Webber, MSP for Lothian, Scottish Conservative and Unionist Party
Date lodged: Monday, 22 December 2025
Current Status: Answer expected on 19 January 2026

To ask the Scottish Government how it plans to facilitate and secure funding for the railway station at Winchburgh.

Question reference: S6W-42537

Asked by: Tim Eagle, MSP for Highlands and Islands, Scottish Conservative and Unionist Party
Submitting member has a registered interest.
Date lodged: Thursday, 11 December 2025
Current Status: Answered by Ivan McKee on 22 December 2025

To ask the Scottish Government what discussions it has had with (a) VisitScotland and (b) enterprise agencies regarding any potential impact of the draft 2026 revaluation of non-domestic rates for self-catering properties on farm diversification and crofting enterprises reliant on tourism income.

Question reference: S6W-42423

Asked by: Stephanie Callaghan, MSP for Uddingston and Bellshill, Scottish National Party
Date lodged: Monday, 08 December 2025
Current Status: Answered by Jenny Gilruth on 22 December 2025

To ask the Scottish Government what (a) support and provisions are in place to enable pupils with additional support needs and disabilities, and their parents, to advocate for additional assessment arrangements, including extra time during exams, (b) mechanisms exist to escalate decisions when young people's needs are not being met, and (c) procedures exist across all local authorities to ensure schools comply with the Equality of Access to Qualifications policy and promote equality of provision.

The Scottish Qualifications Authority (SQA), whose functions will be replaced by Qualifications Scotland early next year, rightly offers a wide range of assessment arrangements to enable learners with additional support needs to demonstrate their knowledge and skills without compromising the integrity of the assessment.

It works with centres (schools, colleges or training providers) to ensure that all learners have the appropriate support they need for their assessments and exams.

Assessment arrangements are based on the candidate’s specific individual needs and reflect their way of producing work in class such as extra time, modified assessment formats, or the use of assistive technology.

The SQA does not require pupils to have a confirmed diagnosis of a disability for assessment arrangements to be put in place. However, there must be an identified need, and they rely on centres to submit requests and to consider the needs of individual learners. The SQA and centres have quality assurance processes in place to ensure that assessment arrangements are appropriate; guidance for centres setting out more detail is available on the SQA website.

Local authorities oversee the delivery of education and have a range statutory duties to provide for and to review the support they provide pupils with additional support needs.

Enquire is funded by the Scottish Government to help parents and carers to understand their child’s rights to additional support for learning and how to work in partnership with their school to make sure their child gets the support they need.

There are a range of dispute resolution mechanisms available under the Additional Support for Learning 2004 Act. These offer more formal ways to resolve concerns, if an agreement with the education authority cannot be met. Information about these mechanisms and what resolution they can offer, is available on the Enquire website.

Question reference: S6W-42437

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Monday, 08 December 2025
Current Status: Answered by Ivan McKee on 22 December 2025

To ask the Scottish Government what engagement it has had with Scottish Assessors in relation to non-domestic rates revaluation in 2026.

Scottish Government officials meet regularly with the Scottish Assessors Association throughout the year to discuss a range of non-domestic rates matters including the progress of the 2026 revaluation. I met the Scottish Assessors Association on 17 December to discuss the 2026 revaluation process. Scottish Assessors are also members of the non-domestic rates Consultative Group chaired by myself which last met on 27 November, the day after the UK Budget was announced.

Question reference: S6W-42434

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Monday, 08 December 2025
Current Status: Answered by Ivan McKee on 22 December 2025

To ask the Scottish Government what progress has been made with the independent review of the non-domestic rates valuation methodology applied to the licensed hospitality sector.

Question reference: S6W-42433

Asked by: Stuart McMillan, MSP for Greenock and Inverclyde, Scottish National Party
Date lodged: Monday, 08 December 2025
Current Status: Answered by Ivan McKee on 22 December 2025

To ask the Scottish Government whether the review on the non-domestic rates valuation methodology for the licensed hospitality sector plans to deliver a fairer system of valuations, and by what date the remit of the review will be published.

The Scottish Government made a commitment in the Programme for Government 2025-26 to commission an independent review of the valuation of licensed hospitality properties, to be led by an independent chairperson and supported by persons with relevant knowledge and expertise, to report by the end of 2026 and consider any recommendations in advance of the 2029 revaluation cycle. It is not for the Scottish Government to pre-empt the review’s findings or recommendations but it will consider these in due course when the review group reports to Ministers. The Scottish Government confirmed the appointment of an independent chair for the Review and the chair is giving consideration to review group membership.

Question reference: S6W-42507

Asked by: Liam McArthur, MSP for Orkney Islands, Scottish Liberal Democrats
Date lodged: Wednesday, 10 December 2025
Current Status: Answered by Ivan McKee on 22 December 2025

To ask the Scottish Government what assessment it has made of any implications of the draft 2026 revaluation of non-domestic rates for local communities that rely on self-catering accommodation to support population retention and local services.

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 myself 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.

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