2. To ask the Scottish Government how many businesses in North Ayrshire pay no rates because of the small business bonus scheme, and how many will be exempt in 2017-18. (S5O-00788)

The small business bonus scheme provides 100 per cent relief to around 2,100 properties in North Ayrshire in 2016-17 and is estimated to provide 100 per cent relief to around 2,300 properties in 2017-18.

I thank the Cabinet secretary for that positive reply. That clear and concise work to reduce the rates burden for almost half of our small businesses contrasts sharply with the muddled thinking of the United Kingdom Chancellor of the exchequer, who abruptly cancelled his ill-conceived proposed increase in national insurance contributions from self-employed people—who are often the very same folk that this Scottish National Party Government is helping with their business rates.

Does the cabinet secretary agree that UK Tory ineptitude shows that small businesses in Scotland can rely only on the SNP to support and defend their interests.

I find myself—of course—in agreement with that point. This Government is delivering its manifesto as it relates to small business. It has gone beyond the manifesto in lowering the tax rate to Scotland’s small businesses—indeed to all businesses—through the poundage.

In lifting 100,000 properties out of rates altogether through the small business bonus, lowering the tax rate and delivering that enhanced package, we have responded very well in delivering our mandate and our manifesto commitments.

In this Parliament of minorities, I have to reach out to the other political parties to get support for my budget. It appears that the Tory Chancellor of the exchequer at Westminster could not even get the support of his own Tory members to support his budget proposition. We will keep delivering for Scotland.

I recently met Morningside Traders Association in my Constituency. A number of its members have had relatively small changes to their rateable value, but because their rateable values take them over the £15,000 threshold and because of the removal of the 50 per cent tax band

, they have had large increases in their rates Bills. Their point was that removal of the 50 per cent small business bonus band has led to something of a cliff edge. What impact assessment has been made of the removal of that band and of the relatively large increases that businesses can experience from a small change in their rateable value over the £15,000 mark?

I remind Daniel Johnson that the Labour Party opposed all the reliefs and actions that the Government set out to support small businesses and businesses throughout Scotland.

In the budget, I detailed how local authorities could also assist businesses through local rates relief support. Therefore, there is a further opportunity for local authorities to assist, where they think they can go further than the national package.

There will be a full revaluation report that will, of course, be delivered through the actions of the assessors, who are independent of the Scottish Government. That report can set out the picture post revaluation. We have looked at the impacts of revaluation as we have responded through the course of the budget process and beyond, and I will continue to consider them to ensure that we have an excellent business rates regime that is competitive and supports people through revaluation.

Faced with the chaos from the Tory party and the Opposition from the Labour Party, people can trust only the SNP to support businesses in this country to be able to respond to the challenges that they face.

It is interesting to hear the Cabinet secretary talk about trusting the SNP. The reality is that official Scottish Government data show that nearly a third of all businesses in North Ayrshire will be hit by business-rate hikes. Because of revaluation, a number of small businesses are concerned that they will be taken out of the small business bonus scheme, and very little clarity has been provided on that. How many businesses in North Ayrshire will be taken out of the small business bonus scheme by the increase in their business rates? What assistance will the Scottish Government provide to those businesses?

That question ignores the answer that I gave to Mr Gibson. More businesses will benefit from the small business bonus, which the Tory party has opposed, and all businesses will benefit from the reduction in the poundage. That was the right action to take.

We have looked at the package of reliefs. If the Tories and the Labour Party want to look further at enhanced measures for support, maybe they should support local authorities in delivering such schemes.

A number of sectors have welcomed the actions that we have taken. I remind all members that many people have waited for the reduction in their business rates as a consequence of revaluation. More than half of all businesses will pay nothing, and 70 per cent of businesses will pay the same or less than they did before. That is the right package to support businesses throughout Scotland.

The full details of the impact of revaluation will come out as the assessors provide the final information, and I will look in future financial years to see what further support we can provide.

All the actions on business rates in this country have been totally undermined by the Tories and the Labour Party. They have made a lot of noise, but they have made absolutely no difference to supporting businesses in this land.