Part of Finance and Local Government – in the Scottish Parliament at on 14 January 2026.
Liam McArthur
Liberal Democrat
Having lobbied the Minister for Public Finance over many months to maintain the 100 per cent rates relief for island-based hospitality and retail businesses, I welcome the confirmation yesterday of an extension to that provision in the budget. However, as my colleague Jamie Greene highlighted yesterday, further targeted support is still needed.
The Association of Scotland’s Self-Caterers has voiced serious concerns about the 2026 valuation model. In my Constituency, a local operator has reported a 270 per cent increase in its rateable value. The minister will understand that the situation is unsustainable and that, without further Intervention, many small businesses will face a cliff edge. Will he commit to engaging with the sector to put final protections in place?
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