Seòmar agus comataidhean

Table 1 shows the estimated net income from properties liable for the Basic Property Rate in 2025-2026, broken down by property class. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

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, but may not necessarily accurately reflect the actual use of a property.

The distribution for relief awards is estimated based on a snapshot of councils’ billing systems as at 1 June 2024. In the case of the proposed relief for hospitality properties, the forecast value of the relief has been distributed based on property level eligibility without trying to account for take-up or for the effect of the £110,000 cash cap for this relief at a business level.

Table 1: Estimated net income from properties liable for BPR by class, to the nearest £100,000

Since the research undertaken by Chest Heart and Stroke Scotland and the Health and Social Care Alliance Scotland (the ALLIANCE), the National Strategic Network for long COVID managed by NHS National Services Scotland has produced information for NHS boards on the assessment of adults with suspected long COVID in general practice. It has also supported the delivery of online education sessions including on the assessment of patients with long COVID and the management of Postural Tachycardia Syndrome (PoTs).

The Scottish Government has made available approximately £3 million to national and territorial NHS boards in 2024-25 to support the operation of the network, boards’ access to the C19-YRS digital platform and the provision of care and support locally by NHS boards.

The 2025-26 budget includes new investment of £4.5 million to deliver new specialist support across the country for long COVID, ME, Chronic Fatigue, and other similar conditions. This represents a 152.9% uplift to the 2024-25 long COVID budget line.

Responsibility for service delivery rests locally with NHS boards which configure services taking into account local circumstances and the reasonable needs of their patient populations.

The Scottish Government funds NHS Boards to provide healthcare to individuals in the criminal justice system. It is the responsibility of these Health Boards to provide safe, effective, person-centred care, equitable to that available to those in the community. This funding is being supplemented in the current Parliamentary term from our National Mission that includes a Prison to Rehab pathway which enables individuals with problem substance use, which includes alcohol, to access residential rehabilitation immediately on release from prison. Public Health Scotland is independently evaluating the impact of the National Mission. In December 2024 we supported the launch of Scotland's Charter of Rights for people affected by substance use to ensure people will have access to all appropriate services - including in the criminal justice system.

Scotland’s national health information service NHS inform aims to provide the people of Scotland with information to help them make informed decisions about their own health and the health of the people they care for.

As transactions with a value of under £40,000 are not liable to make an LBTT return, this information is not held.

The ScotRail proposals to adjust opening hours of some of its ticket offices reflect and have been amended to take account of responses to the previous appropriate consultation.

Further to the response to S6W - 32031, the Scottish Government has taken a number of measures within the draft budget to help grow the economy.

The budget freezes the Non-Domestic Rates Basic Property Rate at 49.8p (for properties with a rateable value up to and including £51,000), and is expected to save ratepayers £9 million next year. We are maintaining the Small Business Bonus Scheme, the most generous scheme of its kind in the UK, at the rates and thresholds introduced in 2023-24. Together, these measures will protect over 200,000 small properties, with an estimated half of properties in the Retail, Hospitality and Leisure sectors continuing to be eligible for 100% relief next year.

The Intermediate Property Rate and Higher Property Rate have received inflationary increases (1.7%) however, this still ensures that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK. On top of these measures, a new 40% relief will be introduced for Hospitality premises in 2025-26,

To support tourism, culture and hospitality we will continue to offer 100% relief in 2025-26 for hospitality businesses located on islands as defined by the Islands (Scotland) Act 2018, and in prescribed remote areas, capped at £110,000 per business.

The new 40% relief for Hospitality premises includes Grassroots Music Venues with capacity up to 1,500, where the property is liable for the Basic Property Rate (rateable value up to and including £51,000) capped at £110,000 per business.

On regulation, the budget was informed by our continued engagement with business representative organisations, industry bodies and business leaders. That approach will continue to ensure meaningful engagement as part of policy development. This includes supporting our programme of regulatory improvement, delivering the New Deal for Business Group recommendations and continuing our work with businesses and regulators through the Regulatory Review Group. Considering the cumulative regulatory burden remains an important consideration in policy development, which is why following engagement with stakeholders we confirmed in the budget that there are no plans to introduce the Public Health Supplement for large retailers.

The Scottish Government welcomes IBD UK’s latest report, Crohn’s and Colitis Care in Scotland: A Vision for Change, and is grateful to the organisation for its work in this area.

We are committed to ensuring that all people living in Scotland with inflammatory bowel disease (IBD), including Crohn’s Disease and Ulcerative Colitis, are able to access the best possible care and support. The 2025-26 Budget, if approved by Parliament, will provide £200 million to help reduce waiting times and improve capacity. This will help ensure no one waits more than 12 months for a new outpatient appointment or inpatient/day-case treatment by March 2026.

Our Endoscopy and Urology Diagnostic Recovery and Renewal Plan has so far delivered four mobile endoscopy units across Scotland, providing 5-6 additional endoscopy rooms, and a Dyce facility to provide additional endoscopy procedures for NHS Grampian (ceasing December 2024). The additional mobile endoscopy units have supported patients to be clinically prioritised for endoscopy, ensuring that a range of conditions, including IBD, are diagnosed and managed timeously. Additionally, the national endoscopy surveillance framework, introduced in February 2022, has been implemented in all Health Boards.

We have also funded the Modernising Patient Pathways Programme (MPPP) with a specific workstream continuing to promote improvements in IBD care which is being taken forward through the MPPP’s National Gastroenterology Speciality Delivery Group (SDG). They have developed a national IBD pathway for NHS Scotland which is due to be published imminently. The Gastroenterology SDG is also developing a lower gastrointestinal pathway which will provide primary care guidance about testing and diagnosis for people with IBD and Coeliac Disease in Scotland.

Scottish Ministers are considering all the available information on bovine EID and technology use across the UK. This includes the ScotEID pilot findings into UHF, the results and analysis of the consultation held on Cattle ID and Traceability earlier this year and ongoing close discussions with the livestock sector. All potential impacts, including those on trade, will be fully considered before a final decision is made.

The total estimated remaining unitary charge payments associated with PFI and PPP contracts including NPD (Non-Profit Distributing) across the public sector in Scotland from 2023-24 onwards are contained within the following table.