Non-domestic Rates Revaluation (Business Support)

Part of Finance and Local Government – in the Scottish Parliament at on 14 January 2026.

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Photo of Ivan McKee Ivan McKee Scottish National Party

I have indicated what we are doing. We have £320 million in transitional reliefs and a total of £860 million in reliefs for businesses across the piece. I recognise that some parts of some sectors have specific challenges, and we continue to engage with those businesses and meet assessors to address those challenges where necessary.

However, to take a step back and consider the numbers, the estimated revenues from NDRs next year will be 6 per cent lower in real terms than pre-Covid. That is a consequence of the steps that we have taken over that period to reduce the overall rates bill for businesses. As I said, the average increase across the three-year period was only just over 12 per cent.