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Questions and answers

Parliamentary questions can be asked by any MSP to the Scottish Government or the Scottish Parliamentary Corporate Body. The questions provide a means for MSPs to get factual and statistical information.

Written questions must be answered within 10 working days (20 working days during recess)
Other questions such as Topical, Portfolio, General and First Minister's Question Times are taken in the Chamber

Urgent Questions aren't included in the Question and Answers search. There is a SPICe fact sheet listing Urgent and emergency questions.

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Question reference: S6W-24505

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Monday, 15 January 2024
Current Status: Answered by Tom Arthur on 24 January 2024

To ask the Scottish Government, in light of the possible introduction of a non-domestic rates public health supplement on retailers as set out in the 2024-25 Budget, whether it has assessed, or will assess, the potential impact of any new levy on the pay of store staff, including any bonuses that they may earn.

Question reference: S6W-24504

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Monday, 15 January 2024
Current Status: Answered by Tom Arthur on 24 January 2024

To ask the Scottish Government, in light of the possible introduction of a non-domestic rates public health supplement on retailers as set out in the 2024-25 Budget, whether it has assessed, or will assess, the potential impact of any new levy on support for new or renewal ballots for business improvement districts from firms that may be liable for the levy.

Question reference: S6W-24503

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Monday, 15 January 2024
Current Status: Answered by Tom Arthur on 23 January 2024

To ask the Scottish Government, in light of the possible introduction of a non-domestic rates public health supplement on retailers as set out in the 2024-25 Budget, whether the receipts from any new levy would be ring-fenced or hypothecated, and, if so, for what purpose.

Question reference: S6W-24507

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Monday, 15 January 2024
Current Status: Answered by Tom Arthur on 23 January 2024

To ask the Scottish Government, in light of the possible introduction of a non-domestic rates public health supplement on retailers as set out in the 2024-25 Budget, whether it aims to hold a formal consultation on the introduction of any new levy.

Question reference: S6W-24357

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Monday, 08 January 2024
Current Status: Answered by Tom Arthur on 22 January 2024

To ask the Scottish Government what discussions it had with its New Deal For Business Group's Non-Domestic Rates sub-group regarding the possible introduction of a non-domestic rates public health supplement on retailers, prior to the announcement in the 2024-25 Budget.

Question reference: S6W-24356

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Monday, 08 January 2024
Current Status: Answered by Tom Arthur on 22 January 2024

To ask the Scottish Government what discussions it had with its Tax Advisory Group regarding the possible introduction of a non-domestic rates public health supplement on retailers, prior to the announcement in the 2024-25 Budget.

Question reference: S6W-24372

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Tuesday, 09 January 2024
Current Status: Answered by Tom Arthur on 22 January 2024

To ask the Scottish Government what the (a) business rate poundage and (b) large business supplement/higher property rate has been in each financial year since 2012-13.

Question reference: S6W-24355

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Monday, 08 January 2024
Current Status: Answered by Tom Arthur on 19 January 2024

To ask the Scottish Government what discussions it had with its Retail Industry Leadership Group regarding the possible introduction of a non-domestic rates public health supplement on retailers, prior to the announcement in the 2024-25 Budget.

Question reference: S6W-24115

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Thursday, 21 December 2023
Current Status: Answered by Tom Arthur on 18 January 2024

To ask the Scottish Government for what reason it decided not to provide business rates relief for the retail, hospitality and leisure sectors in 2024-25, in light of this being provided in Wales and England.

While Scottish Ministers are sympathetic to calls to replicate the non-domestic rates relief available to businesses in England in the retail, hospitality and leisure sectors, doing so would have meant that the Scottish Government could not provide the NHS, local government, schools, or emergency services with the funding they require.

The Scottish Government will continue to do all it can to support businesses. In 2024-25, the Basic Property Rate will be frozen, which, combined with an inflationary increase in the Intermediate Property Rate, will deliver the lowest poundage for properties with a rateable value up to and including £100,000 in the UK for the sixth year in a row. The Budget also announced a package of reliefs in 2024-25 worth an estimated £685 million . The Small Business Bonus Scheme which offers up to 100% relief from non-domestic rates will be maintained and a new 100% rates relief will be available in 2024-25 for hospitality businesses in island communities, capped at £110,000 per ratepayer.

Question reference: S6W-24111

Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
Date lodged: Wednesday, 20 December 2023
Current Status: Answered by Tom Arthur on 18 January 2024

To ask the Scottish Government what the (a) basic, (b) intermediate, and (c) higher business rate has been in each year since 1999-00 and what the business rate is for 2024-25.

Table 1 shows the Basic (poundage), Intermediate and Higher Property Rates since 1999-2000, including the rates for 2024-25 as announced in the Scottish Budget 2024-25.

Table 1:

Year	Basic Property Rate/ Poundage (pence)	Intermediate and Higher Property Rates/ Supplement (pence)*	Supplement Threshold (RV)
1999-2000	48.0*	0.9	> £10,000
2000-01	44.8*	1.0	> £10,000
2001-02	45.0*	2.0	> £10,000
2002-03	45.8*	2.0	> £10,000
2003-04	47.8	0.6	> £25,000
2004-05	48.8	0.3	> £25,000
2005-06	46.1	0.45	> £29,000
2006-07	44.9	0.4	> £29,000
2007-08	44.1	0.3	> £29,000
2008-09	45.8	0.4	> £29,000
2009-10	48.1	0.4	> £29,000
2010-11	40.7	0.7	> £35,000
2011-12	42.6	0.7	> £35,000
2012-13	45.0	0.8	> £35,000
2013-14	46.2	0.9	> £35,000
2014-15	47.1	1.1	> £35,000
2015-16	48.0	1.3	> £35,000
2016-17	48.4	2.6	> £35,000
2017-18	46.6	2.6	> £51,000
2018-19	48.0	2.6	> £51,000
2019-20	49.0	2.6	> £51,000
2020-21	49.8	IPR: 51.1p HPR: 52.4p	IPR Threshold: Between £51,001 and £95,000 HPR Threshold: >£95,000
2021-22	49.0	IPR: 50.3p HPR: 51.6p	IPR Threshold: Between £51,001 and £95,000 HPR Threshold: > £95,000
2022-23	49.8	IPR: 51.1p HPR: 52.4p	IPR Threshold: Between £51,001 and £95,000 HPR Threshold: > £95,000
2023-24	49.8	IPR: 51.1p HPR: 52.4p	IPR Threshold: Between £51,001 and £100,000 HPR Threshold: > £100,000
2024-25	49.8	IPR: 54.5p IPR: 55.9p	IPR Threshold: Between £51,001 and £100,000 HPR Threshold: > £100,000

*The Large Business Supplement was introduced in 2003-04. In the years prior to 2003-04 there were two poundages, one which applied to premises with rateable values that are less than £10,000, and another for those with an RV of £10,000 or more. The Intermediate and Higher Property Rates replaced the Large Business Supplement in April 2020.