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Absolutely. It will be updated so that it reflects the latest situation. A representative of the Convention of Scottish Local Authorities sits on the NDR consultative group, alongside the assessors, as well as all the different business sectors. In that forum, which is held every two or three months, there will be an opportunity for those conversations to be had directly between business organisations, local authorities and the assessors. There are plenty of opportunities for people to raise those issues on an on-going basis.

Thank you very much. I do not think that we will see you again during the session. At least, I hope not, given that there is only one day left of the session. [Laughter.]

: No, of course the Government does not take them for granted.That is exactly why we put caps in place on rates increases for self-catering premises. It is also why we have engaged extensively with the tourism sector on the changes that we have made, which will be finalised today, if Parliament passes the Visitor Levy (Amendment) (Scotland) Bill.

The sector has indicated publicly that it is very happy with the level of engagement and support that it has had from the Government on the measures. We have carried out extensive engagement with the sector to respond to the issues that it has raised with us.

We meet regularly with the NDR consultative group, which has representatives of different sectors. We met with it before and after the United Kingdom budget and the Scottish budget, and when it became apparent that there was potential movement—it was not clear at that point—from the UK Government in relation to additional support for businesses south of the border. I asked the group how it thought that we should spend any money that might come to us as a result of any decisions in that regard by the UK chancellor, as we were committed to making use of any consequentials that came in that way. The group was clear that there was a need to support licensed hospitality. There was also a recognition that the self-catering properties were suffering a significant increase on average, so we took steps to put caps in place to support that sector.

No, and there are clear lines that we need to observe in terms of corporate hospitality. [Laughter.]

Yes. There are two points to make about that. There is a tool for calculating what a business thinks that it is eligible for, and there is the process of applying for the relief. I will let Anouk Berthier answer on the specifics of applying for reliefs.

The terminology is laid out by the Scottish Government, but if councils are choosing to call the reliefs something different, we can advise them that that is not helpful. The Scottish Government uses the terminology that is used in the Budget (Scotland) Bill and the instruments that we are taking forward. We produce guidance for local authorities that sets out how they should communicate on the issue.

I go back to the point about complexity. We do not make things complex because we enjoy complexity. The complexity is a result of the fact that we have responded to businesses that have asked for reliefs in various different circumstances that they judge to be important. At the end of the day, it is fairly straightforward: a business will receive a rates bill and it will pay its rates. The relief package—which, as I have said, is extensive and is worth more than £800 million—has been provided to support businesses and to allow them to pay less. That is what is important to them.

Anouk Berthier can talk about the guidance that is issued to councils.

Thank you, convener. I am pleased to join the committee today to assist in members’ scrutiny of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026.

The regulations provide for a range of non-domestic rates measures in 2026-27 that were introduced in the budget, including the setting of the supplements on top of the basic property rates, which create intermediate and higher property rates that apply to properties with rateable values of more than £51,000 and more than £100,000 respectively; the continuation of the small business bonus scheme and fresh start reliefs; and the introduction of the new 10-year electric vehicle charging point relief.

From 1 April 2026, shootings and deer forests will be excluded from eligibility for small business bonus scheme relief and fresh start relief, subject to some exemptions. I met members of the non-domestic rates consultative group immediately after the UK and Scottish budgets to hear their views and suggestions. In the development of the regulations, careful consideration was given to any concerns raised by businesses, including those in the rural sector, about the risks of unintended consequences.

I am happy to answer any questions that the committee might have.

It is not normal to consult when we are making changes to the small business bonus scheme. That has not happened in the past. We will of course listen to the committee through this formal consultation process, and we engage closely with sector representatives on an on-going basis. As I mentioned, I worked with members of the NDR consultative group, which has a range of businesses on it, to get a sense of their thoughts on NDR matters. The Government also engaged with businesses in the rural sector following the initial budget announcement, and we made some changes as a consequence.

All those definitions are clear. Shootings are clearly specified on the NDR roll. Crofts are specified on our list of what is and is not a croft, and it is a long-established principle that agricultural landholdings do not pay NDR in any event. We believe that the regulations are clear, and the non-statutory guidance on the regulations that we will publish will clarify that further. We are happy to engage with anyone who thinks that more needs to be clarified in the guidance to make that crystal clear.