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Decisions on non-domestic rates for 2024-2025 are considered in the context of the Scottish Budget in line with the Framework for Tax 2021 and with consideration given to affordability; the Scottish Draft Budget for 2024-2025 will be set out on 19 December. Forecasted costs of the Scottish Government’s non-domestic rates policies are published by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts .

Our rates relief package in 2023-2024 is estimated to be worth £749m, including the Small Business Bonus scheme which remains the most generous relief for small businesses in the UK, and ensures that around half of properties in the retail, hospitality and leisure sectors in Scotland will pay no rates.

The Scottish Government does not produce projections on the number of businesses in Scotland, overall or for individual sectors.

There have been no disciplinary cases against Scottish Government employees as a result of a failure to ensure that the records for which they are responsible are complete and accurate.

I refer the member to the answer to question S6W-22728 on 21 November 2023. 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 .

I refer the member to the answer to question S6W-22728 on 21 November 2023. 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 .

The Scottish Government keeps its records management plan under review as stipulated in the Public Records (Scotland) Act 2011. It is reviewed annually, or sooner if changes to the law require it. The next review will take place within the next 12 months.

The Mobile Messaging Policy is due for review in October 2024.

I refer the member to the answer to question S6W-22728 on 21 November 2023. 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 .

There has been one case of disciplinary action taken against a Scottish Government employee as a result of a failure to ensure that records are maintained and disposed of in accordance with its record management principles. The disciplinary action was taken in 2018 and the case was dealt with under the minor misconduct procedures.

I refer the member to the answer to question S6W-22728 on 21 November 2023. 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 .

The Scottish Government keeps its records management plan under review as stipulated in the Public Records (Scotland) Act 2011. It is reviewed annually, or sooner if changes to the law require it.

The Scottish Government keeps its Mobile Messaging Policy under review and updates annually.