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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

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

The Scottish Government has received representations from retail representative organisations including the Scottish Retail Consortium, Scottish Grocers’ Federation and others through correspondence, and meetings with Ministers including the New Deal for Business Non-Domestic Rates Sub-group.

It was not possible to fund all the Scottish Government’s priorities in the budget but, despite the financial challenges, the budget continues to support businesses and communities with a competitive non-domestic rates regime including the reintroduction of a 40% relief for hospitality.

The freeze to the Basic Property Rate in 2025-26 is estimated to save ratepayers £9m a year compared to an inflationary increase, and our generous relief package is worth an estimated £731 million next year and includes reliefs which will benefit properties in the retail and leisure sectors such as the most generous small business rates relief in the UK. In combination, we estimate that around half of the properties in the Retail, Hospitality and Leisure sectors will continue to pay no rates in Scotland in 2025-26.

I refer the member to the answer to question S6W-31994 on 12 December 2024. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

Our Public Sector Reform (PSR) programme is making a vital contribution to improving outcomes and achieving sustainable public finances in the longer term. We have set out a clear programme of PSR to Parliament, with a strong focus on the data, levers and workforce that will drive efficiency. To enable this work, we will implement an Invest to Save fund in 2025-26, backed by up to £30 million of new funding. This fund will support the cost of change to deliver improvements in efficiency, effectiveness and productivity, including cashable savings which will be recycled back into the fund, and we will work towards creating a self-sustaining fund.

Social Security Scotland make awards on an on-going basis. This means that awards do not have a set end date after which the client must re-apply. Instead, we conduct light-touch reviews to ensure that the existing award continues to be right for the individual.

In most cases, a review date is set as part of a determination decision to ensure continuous evaluation of a client’s eligibility. Review dates are often set based on when a person’s circumstances are likely to change in the future.

Clients have a duty to notify Social Security Scotland when there is a change in circumstances, including a change in medical condition, which could impact their entitlement. This leads to a review of their existing award and a new decision on their entitlement. In house Health and Social Care practitioners are available to provide advice during the case review process.

For some people, even long review periods are inappropriate, and indefinite awards have been introduced for people who receive Adult Disability Payment or Pension Age Disability Payment whose needs are highly unlikely to change.

The Scottish Government does not record the historic average percentage pay increase for public sector staff due to the complexities associated with calculating the impact of in year promotions, progression increments within pay scales and the large volume of new starts and leavers.

The Scottish Government has maintained its commitment to No Compulsory Redundancy since 2007 and there is no change to the commitment set out in the multi-year 2024-25 Public Sector pay Policy published on 30 May 2024.

The 2025-26 Draft Budget has also set out a 10-year programme of Public Service Reform to Parliament, with a strong focus on the data, levers and workforce that will drive efficiency. To enable this work, we will deliver an Invest to Save fund in 2025-26, backed by up to £30 million of funding recognising the need to catalyse efficiency, effectiveness and productivity projects as part of the PSR programme.

We are currently expecting additional costs of around £600 million in 2024-25 for final pay deals settling above the public sector pay metric published in May.