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The former Ramsar protection policy dated 22 January 2019 will be archived when the updated web-pages, including information relating to Ramsar sites and the updated Ramsar policy protection statement dated 9th July 2025, is published in March 2026.

Draft valuations for the 2026 revaluation were published on 30 November 2025. Valuations are carried out by independent Assessors and we recognise that while some ratepayers will see their rateable values fall, a number will see significant increases.

While Assessors may use local Practice Notes to value properties, all Assessors are voluntary members of the Scottish Assessors Association (SAA) which has subject-specific committees that regularly meet to discuss valuation matters pertaining to specific subject categories. It also publishes subject-specific Practice Notes to ensure consistency of valuation approach and practice by property type across Scotland, including self-catering holiday accommodation. Practice Notes are developed in conjunction with relevant bodies and affected stakeholders where appropriate and major changes to Practice Notes are consulted on. Individual valuations reflect the local information held by the Assessor responsible for valuing the property.

Valuations can be challenged via the appeals system, the first stage of which is the proposal system and the rules of procedures for which are set out in the Valuation (Proposals Procedure) (Scotland) Regulations 2025. In prescribed circumstances, the outcome of proposals can be appealed to the Local Taxation Chamber, first-tier Tribunal, which operates across all of Scotland. Decisions are published and serve as the case law basis for consideration of future cases on comparable matters.

An report on draft 2026 valuations was published on 13 January 2026, and further expanded on 11 February 2026. This includes, in Table 2a, a breakdown of changes by council area and property class. The report is available at: Non-domestic rates revaluation 2026: draft valuation roll statistics - gov.scot.

A further report will be published after final rateable values are available. This will include more detailed breakdowns, including by council area and property core description.

The recent fares freeze has been implemented to help people with the cost of living while ensuring ScotRail services are sustainable in the longer term and has been supported by Scottish Government funding.

It will be important in going forward that ScotRail budgets align with the overall funding available and therefore improving the effectiveness of securing revenue from tickets will be needed.

ScotRail undertake significant public revenue protection activities, including ticket barriers at the busiest stations and visits to other stations by revenue protection teams. The result of these activities is that 95% of passengers travel with a ticket.

However, fare evasion does remain an issue, and is estimated to cost ScotRail over £11 million per year in lost revenue. It is right that ScotRail take action to ensure that all passengers pay the correct fare - protecting the significant investment being made in Scotland’s Railways to keep rail travel affordable for passengers.

We have therefore accepted ScotRail’s proposal to introduce a minimum fares policy from 1 April 2026 when staff will start informing passengers and educating them but the formal implementation of this will take effect from July 2026

We expect ScotRail to publish more details of this policy imminently.

The Scottish Government heard the concerns raised by local government and social care providers regarding the funding challenges in relation to the uplift to the Real Living Wage in commissioned care services.

In direct response to those concerns, the Cabinet Secretary for Finance and Local Government confirmed to the Scottish Parliament our intention to amend the Budget Bill at Stage 2 to allocate a further £20 million of funding to the Local Government Settlement. In tandem with the original budget commitment, that funding is sufficient to meet the uplift to the Real Living Wage in full across adult social care, children social care and early learning and childcare and highlights the benefits of open and robust engagement.

The draft Budget 2026-27 set out a further £160 million investment to enable the payment of the Real Living Wage to adult social care workers in commissioned services in the next financial year.

The Scottish Government heard the concerns raised by local government and social care providers regarding the funding challenges in relation to the uplift to the Real Living Wage in commissioned care services.

In direct response to those concerns, the Cabinet Secretary for Finance and Local Government confirmed to the Scottish Parliament our intention to amend the Budget Bill at Stage 2 to allocate a further £20 million of funding to the Local Government Settlement. In tandem with the original budget commitment, that funding is sufficient to meet the uplift to the Real Living Wage in full across adult social care, children social care and early learning and childcare and highlights the benefits of open and robust engagement.

The Scottish Government heard the concerns raised by local government and social care providers regarding the funding challenges in relation to the uplift to the Real Living Wage in commissioned care services.

In direct response to those concerns, the Cabinet Secretary for Finance and Local Government confirmed to the Scottish Parliament our intention to amend the Budget Bill at Stage 2 to allocate a further £20 million of funding to the Local Government Settlement. In tandem with the original budget commitment, that funding is sufficient to meet the uplift to the Real Living Wage in full across adult social care, children social care and early learning and childcare and highlights the benefits of open and robust engagement.

The Scottish Government heard the concerns raised by local government and social care providers regarding the funding challenges in relation to the uplift to the Real Living Wage in commissioned care services.

In direct response to those concerns, the Cabinet Secretary for Finance and Local Government confirmed to the Scottish Parliament our intention to amend the Budget Bill at Stage 2 to allocate a further £20 million of funding to the Local Government Settlement. In tandem with the original budget commitment, that funding is sufficient to meet the uplift to the Real Living Wage in full across adult social care, children social care and early learning and childcare and highlights the benefits of open and robust engagement.

The Scottish Government heard the concerns raised by local government and social care providers regarding the funding challenges in relation to the uplift to the Real Living Wage in commissioned care services.

In direct response to those concerns, the Cabinet Secretary for Finance and Local Government confirmed to the Scottish Parliament our intention to amend the Budget Bill at Stage 2 to allocate a further £20 million of funding to the Local Government Settlement. In tandem with the original budget commitment, that funding is sufficient to meet the uplift to the Real Living Wage in full across adult social care, children social care and early learning and childcare and highlights the benefits of open and robust engagement.