Stopping the Scottish Government’s Business Tax Increases
Submitted by:
Murdo Fraser,
Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged:
Monday, 05 January 2026
Motion type: Motion For Debate
Motion reference: S6M-20295
Current status: Taken in the Chamber on Wednesday, 07 January 2026
Motions as amended
That the Parliament recognises that businesses across Scotland have seen increased costs in recent years due to rampant inflation and increased energy costs; notes the reliefs and support that are currently in place on non-domestic rates, and recognises that policy decisions by the Scottish Government on these matters will be set out in the Budget on 13 January 2026.
Vote
Result64 for, 47 against, 6 abstained, 12 did not voteAgreed
That the Parliament recognises that businesses across Scotland are facing an acute and worsening cost crisis, driven by inflation, energy prices, wage pressures, supply chain disruption and weak economic growth; notes with serious concern the scale of proposed increases in rateable values arising from the 2026 non-domestic rates revaluation, particularly in the hospitality and self-catering sectors; believes that sharp and unaffordable increases in non-domestic rates now pose an existential threat to business viability, employment, investment and local economic resilience in many parts of Scotland; notes the growing divergence between Scotland’s non-domestic rates regime and those operating elsewhere in the United Kingdom, and the competitive disadvantage that this risks creating for Scottish firms; understands that, since 2022-23, the Scottish Government has failed to pass on at least £700 million in business rates relief received through the block grant; calls on the Scottish Government to act urgently to provide certainty and stability by pausing the implementation of the 2026 revaluation, introducing meaningful transitional protections against excessive bill increases, and matching reductions in bills for the retail, hospitality and leisure sectors in England, and affirms that a strong and thriving business base is essential to Scotland’s economic recovery, public finances and communities, and that the tax system should support growth rather than accelerate decline.