Questions and answers

Question reference: S6O-04162

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Wednesday, 18 December 2024
Current Status: Taken in the Chamber on 8 January 2025

To ask the Scottish Government whether it has been made aware of the identity of the police officers investigating Operation Branchform, and, if so, when.

Question reference: S6W-32002

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Thursday, 05 December 2024
Current Status: Answered by Shona Robison on 18 December 2024

To ask the Scottish Government what (a) assessment it has made and (b) consultation it has carried out regarding what behavioural responses might arise in response to the proposed decision to freeze three of the income tax bands in its draft Budget 2025-26.

The Scottish Government relies on independent forecasts produced by the Scottish Fiscal Commission in arriving at policy decisions on Income Tax. These forecasts include the impact of any possible behaviour change that may result from policy decisions.

The impact of Income Tax policy decisions taken at the 2025-26 Scottish Budget on taxpayers and households is presented in the following publications:

Scottish Income Tax Factsheet: Income Tax Policy Proposal: Scottish Budget 2025-26 - Scottish Income Tax 2025 to 2026: factsheet - gov.scot
Distributional analysis of the Scottish Budget: Scottish Budget 2025 to 2026: distributional analysis of the Scottish Budget - gov.scot

Regarding consultation, in advance of the Scottish Budget, the Scottish Government conducts annual research on public attitudes to tax.

This research also includes information on where people find information on tax and their knowledge of the tax system. The information which has been collected is available online: https://www.gov.scot/publications/scottish-budget-2025-26-pre-budget-engagement-summary/pages/1/

This year, we also conducted a broad programme of business engagement on tax policy, used to inform the Tax Strategy, which gave businesses the opportunity to express their views regarding behavioural responses to Scottish Income Tax policy.

Question reference: S6W-32000

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Thursday, 05 December 2024
Current Status: Answered by Shona Robison on 18 December 2024

To ask the Scottish Government, after taking account of the expected in-year transfers and budget revisions, what difference there will be between local government funding provided in 2024-25 and 2025-26.

As outlined in Table 4.12 of the Scottish Budget, on a like with like basis, the Local Government Settlement will be £15,035.2 million following the conclusion of the Spring Budget Revision 2025-26 compared with £14,027.1 million following the conclusion of the Spring Budget Revision 2024-25. It is therefore estimated that the difference in local government funding provided in 2024-25 and 2025-26 will be £1,008.1 million.

As with all previous years, any unanticipated transfers in year will also be given effect at the relevant budget revision and processed in the Local Government Finance Order 2026-27.

Question reference: S6W-31999

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Thursday, 05 December 2024
Current Status: Answered by Shona Robison on 18 December 2024

To ask the Scottish Government whether it will increase the local government budget through in-year transfers in 2025-26 and, if so, (a) to what extent and (b) from what other budget areas.

The Scottish Government routinely increases the Local Government budget in-year, including through transfers from other portfolios. The anticipated transfers for 2025-25 are as shown in Table 4.12 of the Scottish Budget and indicate that at least £1,438.3 million of resource and £25 million of capital will be transferred into the General Revenue and General Capital grants at the 2025-26 Autumn or Spring Budget Revisions. Further funding outwith the Local Government Settlement is outlined in Table 4.15 and paid directly by the relevant portfolio.

As with all previous years, any unanticipated transfers in year will also be given effect at the relevant budget revision and processed in the Local Government Finance Order 2026-27.

As outlined in Tables 4.12 and 4.15, it is anticipated that most Scottish Government portfolios will transfer additional funding to Local Government in 2025-26.

Question reference: S6W-32006

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Thursday, 05 December 2024
Current Status: Answered by Shona Robison on 18 December 2024

To ask the Scottish Government, further to the level 4 tables that were published in conjunction with its draft Budget 2025-26 budget, for what reason it considers "£1.5 billion of ABR transfers processed" to be an "explanation of significant changes from previous year".

The Level 4 tables that were published with the draft Budget 2025-26 provide a summary of the changes from the previous year but it is not practical to list the full detail of all the changes associated with the Local Government Settlement, particularly where that detail is already available to the Scottish Parliament.

The specific details of the £1.5 billion of Local Government transfers processed at the Autumn Budget Revision 2024-25 are published in Schedule 3.1 of the Autumn Budget Revision 2024-25: supporting document.

The Finance and Public Administration Committee recommended that the Budget (Scotland) Act 2024 Amendment Regulations 2024, which give effect to the Autumn Budget Revision, should be agreed at their meeting on 12 November 2024. The regulations were subsequently approved by the Scottish Parliament on 4 December 2024.

Question reference: S6W-31996

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Thursday, 05 December 2024
Current Status: Answered by Ivan McKee on 17 December 2024

To ask the Scottish Government how many properties in 2025-26 will be subject to the intermediate property rate, broken down by (a) industry sector and (b) local authority area.

Table 1 shows the number of properties liable for the Intermediate Property Rate by property class as at 1 October 2024. Table 2 shows the number of properties liable for the Intermediate Property Rate by council area as at 1 October 2024.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 10, and may not sum due to rounding.

Table 1: Number of properties liable for the Intermediate Property Rate, by property class

Source: Scottish Assessors’ Valuation Roll, as at 1 October 2024

Property class	Number of properties
Shops	2,140
Public houses and restaurants	420
Offices	1,750
Hotels	380
Industrial subjects	2,430
Leisure, entertainment, caravans, etc.	480
Garages and petrol stations	200
Cultural	100
Sporting subjects	50
Education and training	720
Public service subjects	500
Communications	40
Quarries, mines, etc.	50
Petrochemical	10
Religious	90
Health and medical	260
Other	180
Care facilities	500
Advertising	20
Statutory undertaking	150
All	10,440

Table 2: Number of properties liable for the Intermediate Property Rate, by council area

Source: Scottish Assessors’ Valuation Roll, as at 1 October 2024

Council area	Number of properties
Aberdeen City	840
Aberdeenshire	480
Angus	120
Argyll and Bute	150
City of Edinburgh	1,510
Clackmannanshire	50
Dumfries and Galloway	220
Dundee City	320
East Ayrshire	150
East Dunbartonshire	110
East Lothian	130
East Renfrewshire	60
Falkirk	200
Fife	550
Glasgow City	1,660
Highland	590
Inverclyde	90
Midlothian	170
Moray	150
Na h-Eileanan Siar	50
North Ayrshire	160
North Lanarkshire	510
Orkney Islands	40
Perth and Kinross	270
Renfrewshire	320
Scottish Borders	180
Shetland Islands	60
South Ayrshire	170
South Lanarkshire	430
Stirling	200
West Dunbartonshire	130
West Lothian	400
Scotland	10,440

Question reference: S6W-31992

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Thursday, 05 December 2024
Current Status: Answered by Ivan McKee on 17 December 2024

To ask the Scottish Government how many properties will be subject to the higher property rate poundage in 2025-26, broken down by (a) industry sector and (b) local authority area.

Table 1 shows the number of properties liable for the Higher Property Rate by property class as at 1 October 2024. Table 2 shows the number of properties liable for the Higher Property Rate by council area as at 1 October 2024.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 10 and may not sum due to rounding.

Table 1: Number of properties liable for the Higher Property Rate, by property class

Source: Scottish Assessors’ Valuation Roll, as at 1 October 2024

Property class	Number of properties
Shops	2,380
Public houses and restaurants	190
Offices	1,710
Hotels	600
Industrial subjects	2,530
Leisure, entertainment, caravans, etc.	550
Garages and petrol stations	160
Cultural	90
Sporting subjects	30
Education and training	1,390
Public service subjects	510
Communications	80
Quarries, mines, etc.	40
Petrochemical	70
Religious	40
Health and medical	280
Other	250
Care facilities	350
Advertising	20
Statutory undertaking	400
All	11,630

Table 2: Number of properties liable for the Higher Property Rate, by council area

Source: Scottish Assessors’ Valuation Roll, as at 1 October 2024

Council area	Number of properties
Aberdeen City	1,000
Aberdeenshire	530
Angus	140
Argyll and Bute	160
City of Edinburgh	1,770
Clackmannanshire	50
Dumfries and Galloway	210
Dundee City	350
East Ayrshire	150
East Dunbartonshire	120
East Lothian	140
East Renfrewshire	80
Falkirk	290
Fife	500
Glasgow City	1,800
Highland	630
Inverclyde	100
Midlothian	180
Moray	210
Na h-Eileanan Siar	50
North Ayrshire	170
North Lanarkshire	580
Orkney Islands	30
Perth and Kinross	290
Renfrewshire	370
Scottish Borders	170
Shetland Islands	60
South Ayrshire	210
South Lanarkshire	550
Stirling	200
West Dunbartonshire	130
West Lothian	420
Scotland	11,630

Question reference: S6W-31991

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Thursday, 05 December 2024
Current Status: Answered by Ivan McKee on 17 December 2024

To ask the Scottish Government what the (a) basic, (b) intermediate and (c) higher business rate (i) has been in each financial year since 1999-00 and (ii) will be in 2025-26.

Table 1 shows the non-domestic rates and thresholds in Scotland since 1999-2000. The rates for 2025-2026 were proposed in the Scottish Budget 2025-26.

Table 1: Non-domestic rates since 1999-2000

Financial year	Rateable value band	Rate
1999-2000	Up to and including £10,000	48.0
1999-2000	£10,001 and above	48.9
2000-2001	Up to and including £10,000	44.8
2000-2001	£10,001 and above	45.8
2001-2002	Up to and including £10,000	45.0
2001-2002	£10,001 and above	47.0
2002-2003	Up to and including £10,000	45.8
2002-2003	£10,001 and above	47.8
2003-2004	Up to and including £25,000	47.8
2003-2004	£25,001 and above	48.4
2004-2005	Up to and including £25,000	48.8
2004-2005	£25,001 and above	49.1
2005-2006	Up to and including £29,000	46.1
2005-2006	£29,001 and above	46.6
2006-2007	Up to and including £29,000	44.9
2006-2007	£29,001 and above	45.3
2007-2008	Up to and including £29,000	44.1
2007-2008	£29,001 and above	44.4
2008-2009	Up to and including £29,000	45.8
2008-2009	£29,001 and above	46.2
2009-2010	Up to and including £29,000	48.1
2009-2010	£29,001 and above	48.5
2010-2011	Up to and including £35,000	40.7
2010-2011	£35,001 and above	41.4
2011-2012	Up to and including £35,000	42.6
2011-2012	£35,001 and above	43.3
2012-2013	Up to and including £35,000	45.0
2012-2013	£35,001 and above	45.8
2013-2014	Up to and including £35,000	46.2
2013-2014	£35,001 and above	47.1
2014-2015	Up to and including £35,000	47.1
2014-2015	£35,001 and above	48.2
2015-2016	Up to and including £35,000	48.0
2015-2016	£35,001 and above	49.3
2016-2017	Up to and including £35,000	48.4
2016-2017	£35,001 and above	51.0
2017-2018	Up to and including £51,000	46.6
2017-2018	£51,001 and above	49.2
2018-2019	Up to and including £51,000	48.0
2018-2019	£51,001 and above	50.6
2019-2020	Up to and including £51,000	49.0
2019-2020	£51,001 and above	51.6
2020-2021	Up to and including £51,000	49.8
2020-2021	£51,001 to £95,000	51.1
2020-2021	£95,001 and above	52.4
2021-2022	Up to and including £51,000	49.0
2021-2022	£51,001 to £95,000	50.3
2021-2022	£95,001 and above	51.6
2022-2023	Up to and including £51,000	49.8
2022-2023	£51,001 to £95,000	51.1
2022-2023	£95,001 and above	52.4
2023-2024	Up to and including £51,000	49.8
2023-2024	£51,001 to £100,000	51.1
2023-2024	£100,001 and above	52.4
2024-2025	Up to and including £51,000	49.8
2024-2025	£51,001 to £100,000	54.5
2024-2025	£100,001 and above	55.9
2025-2026	Up to and including £51,000	49.8
2025-2026	£51,001 to £100,000	55.4
2025-2026	£100,001 and above	56.8

Question reference: S6W-32010

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Thursday, 05 December 2024
Current Status: Answered by Ivan McKee on 17 December 2024

To ask the Scottish Government how much additional revenue will be raised by the proposal in its 2025-26 draft Budget to increase the higher property rate in 2025-26, broken down by industry sector.

Table 1 shows the estimated net additional income arising from an inflationary increase to the Higher Property Rate to 56.8p, compared to a freeze at 55.9p, by property class. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 100,000, and may not sum due to rounding.

Table 1: Estimated net additional income arising from the inflationary increase to the Higher Property Rate (£)

Source: Scottish Assessors’ Valuation Roll as at 1 October 2024, local authorities’ billing information as at 1 June 2024

Property class	Estimated net additional income
Shops	6,300,000
Public houses and restaurants	300,000
Offices	4,400,000
Hotels	1,700,000
Industrial subjects	6,400,000
Leisure, entertainment, caravans, etc.	700,000
Garages and petrol stations	300,000
Cultural	<50,000
Sporting subjects	100,000
Education and training	3,400,000
Public service subjects	1,800,000
Communications	200,000
Quarries, mines, etc.	100,000
Petrochemical	1,000,000
Religious	<50,000
Health and medical	1,300,000
Other	900,000
Care facilities	100,000
Advertising	<50,000
Statutory undertaking	8,600,000
All	37,900,000

Question reference: S6W-32009

Asked by: Craig Hoy, MSP for South Scotland, Scottish Conservative and Unionist Party
Date lodged: Thursday, 05 December 2024
Current Status: Answered by Ivan McKee on 17 December 2024

To ask the Scottish Government how much additional revenue will be raised by the proposal in its 2025-26 draft Budget to increase the intermediate property rate in 2025-26, broken down by industry sector.

Table 1 shows the estimated net additional income arising from an inflationary increase to the Intermediate Property Rate to 55.4p, compared to a freeze at 54.5, by property class. The net estimates include adjustments for reliefs, as well as in-year adjustments such as reductions due to proposals or appeals and write-offs.

The Scottish Government does not hold property-level data on industry sectors. “Property class” is a classification used by Scottish Assessors to describe the type of property, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 100,000, and may not sum due to rounding.

Table 1: Estimated net additional income arising from the inflationary increase to the Intermediate Property Rate (£)

Source: Scottish Assessors’ Valuation Roll as at 1 October 2024, local authorities’ billing information as at 1 June 2024

Property class	Estimated net additional income
Shops	1,300,000
Public houses and restaurants	300,000
Offices	1,000,000
Hotels	200,000
Industrial subjects	1,500,000
Leisure, entertainment, caravans, etc.	200,000
Garages and petrol stations	100,000
Cultural	<50,000
Sporting subjects	<50,000
Education and training	400,000
Public service subjects	200,000
Communications	<50,000
Quarries, mines, etc.	<50,000
Petrochemical	<50,000
Religious	<50,000
Health and medical	100,000
Other	100,000
Care facilities	100,000
Advertising	<50,000
Statutory undertaking	100,000
All	5,700,000

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