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Table 1 presents the number of properties expected to be removed from the higher property rate (HPR) due to the increase of the rateable value threshold to £100,000, before any reliefs 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.

This table based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.

Figures in this table are rounded to the nearest 10, with values greater than zero but lower than five displayed as ‘[low]’.

Table 1: Number of properties removed from HPR in 2023-24 due to the threshold increase, by property class

The Scottish Government has backed Scotland’s economic recovery with more than £4.7 billion in direct business support since March 2020. This included 100% retail, hospitality, leisure (RHL) and aviation relief in both 2020-21 and 2021-22 uncapped, and 50% RHL relief in 2022-23 capped at £27,500, which expired on 30 June 2022.

We recognise the difficult economic climate and this is why the Scottish Budget 2023-24, announced on 15 December, included a freeze in the poundage – the number one ask of 18 business organisations, and delivering the lowest poundage in the UK for the fifth year in a row. It also proposed a package of reliefs worth £744m including the UK's most generous small business rates relief.

We expect around half the properties in the retail, hospitality and leisure sectors to be eligible for 100% Small Business Bonus Scheme relief next year. Properties in these sectors may also be eligible for the transitional relief schemes set out in the Budget.

As at 1 July 2022, there were 114,880 properties in receipt of 100% Small Business Bonus Scheme (SBBS) relief and a further 1,140 properties that were in receipt of 100% rates relief as a result of a combined partial award of SBBS relief and another NDR relief – for a total 116,020 SBBS recipients that paid no rates. In 2023-24, due to changes to Rateable Values as a result of the 2023 revaluation and changes to the SBBS relief thresholds announced at the Draft Budget 2023-24, it is estimated that around 106,000 properties will receive 100% relief through SBBS, either solely through SBBS relief or through SBBS relief combined with another NDR relief.

This estimate is based on modelling that underpinned the costing of SBBS relief in Scottish Fiscal Commission’s (SFC) Economic and Fiscal Forecasts December 2022. As noted by the SFC, rateable values were projected and based on an incomplete draft Valuation Roll, and are therefore subject to change.

Table 1 presents the expected gross income from the Intermediate Property Rate (IPR), after the application of the revaluation Transitional Relief (TR), in 2023-24. 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.

This table is based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.

Figures in this table are rounded to the nearest £1,000.

Table 1: Estimated gross income from IPR after revaluation transitional relief in 2023-24 by property class

Marine Scotland Science, as a statutory consultee in the fish farm planning application process and part of Scottish Government Marine Scotland Directorate, provided advice to Loch Lomond and the Trossachs National Park Planning Authority and is available to view on the planning portal; 2021/0357/DET | Installation of a Marine Fish Farm and associated development including shore base, slipway and pontoon and road upgrades | Beinn Reithe Loch Long (lochlomond-trossachs.org).

Advice from Scottish Government aquaculture policy unit was provided to the park authority on the national significance of the project, as the first application for a semi-enclosed marine loch fish farm in Scotland. Advice is available to view on the planning portal; 2021/0357/DET | Installation of a Marine Fish Farm and associated development including shore base, slipway and pontoon and road upgrades | Beinn Reithe Loch Long (lochlomond-trossachs.org).

Scottish Ministers approved new Scottish Environment Protection Agency fish farm Controlled Activity Regulation charges in September 2022. Where an operator achieves a reduction in 80% of expected emissions, SEPA will halve the application fee.

In terms of support for emerging technologies, the Sustainable Aquaculture Innovation Centre, part funded by the Scottish Funding Council, was established in 2014 to fund and support collaborative research, applied science and innovation to reduce the environmental footprint and increase the economic impact of aquaculture.

Assistance may be available through the Marine Fund Scotland, where projects require public funding to proceed, and deliver outcomes in Scotland’s Blue Economy Vision.

The Scottish Government will consider how innovation can be further supported through the regulatory review of fish farm consenting, the Vision for sustainable aquaculture and National Marine Plan 2.

We published our new draft Biodiversity Strategy on 13 December 2022, which sets out 26 Priority Actions to put us on the path to a nature positive future, and halt biodiversity loss by 2030. We are now working closely with public bodies and other stakeholders to develop the first 5 year delivery plan which will support this strategy. The delivery plan, to be published in 2023, will set out how we will achieve the vision and outcomes in the new strategy, and will include further details of key related policies. The strategy will also be supported by a Natural Environment Bill, which will provide a framework for statutory targets for nature restoration.

We will be undertaking further consultation work on the strategy and delivery plan from early 2023.

New innovative technologies, including semi-closed containment systems, have the potential to make a significant contribution to Scotland’s aquaculture industry. Systems must be designed to operate in the conditions in the surrounding environment, meaning that there is no one size fits all approach.

Waste capture technologies can result in a significantly longer return on economic investment, however, they have the potential to reduce interactions with the environment and reduce some of the operational costs of fish farming, for example, by lowering the cost and number of fish health treatments required in a production cycle.

No assessment of the potential of semi-closed containment aquaculture to support jobs in rural Scotland has been made by the Scottish Government. Employment opportunities and benefits are considered as part of the statutory fish farm planning process.

I refer the member to the answer to question S6W-13304 on
‎ 5 January 2023. 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