Non-domestic Rates Revaluation

Part of General Question Time – in the Scottish Parliament at on 8 January 2026.

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Photo of Ivan McKee Ivan McKee Scottish National Party

It is not unexpected, but Roz McCall has hugely misrepresented the situation. The Government takes the issue very seriously and engages extensively with the hospitality sector. I met Stephen Montgomery and others in the sector on 22 December, and I met the Federation of Small Businesses on the issue just yesterday. There is also the Government’s NDR consultative group, which had its pre-budget meeting in November, and we will meet again immediately after the budget. I have met representatives of other sectors on the issue, too.

I am very well aware of the situation regarding Bills that individual businesses have received. There is a process for working through that with assessors, and I urge businesses and sectors to continue—as I know many of them have—to engage with assessors on the process of revaluation. We have set up an independent group under BJ Gill KC to look at the valuation methodology for the hospitality sector, and that group will report later this year.

Of course, the bills that businesses face are a consequence not just of the valuation but of the transitional reliefs and other reliefs—

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bills

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