- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 08 January 2024
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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.
Answer
I refer the member to the answer to question S6W-24110 on 18 January 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 .
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Tuesday, 09 January 2024
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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.
Answer
I refer the member to the answer to question S6W-24111 on 18 January 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 .
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Monday, 08 January 2024
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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.
Answer
I refer the member to the answer to question S6W-24110 on 18 January 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 .
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Wednesday, 20 December 2023
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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.
Answer
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:
| Basic Property Rate/ Poundage (pence) | Intermediate and Higher Property Rates/ Supplement (pence)* | Supplement Threshold (RV) |
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| | | IPR Threshold: Between £51,001 and £95,000 |
| | | IPR Threshold: Between £51,001 and £95,000 |
| | | IPR Threshold: Between £51,001 and £95,000 |
| | | IPR Threshold: Between £51,001 and £100,000 HPR Threshold: > £100,000 |
| | | 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.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Wednesday, 20 December 2023
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Current Status:
Answered by Tom Arthur on 18 January 2024
To ask the Scottish Government whether it will provide an update on when it will fulfil its commitment in its Framework for Tax, and the recommendation of the Barclay Review of non-domestic rates, to restore the level playing field with England for commercial premises liable for the higher property rate.
Answer
The 2021 manifesto and Framework for Tax 2021 stated our commitment to ensuring that the largest businesses pay the same combined poundage in Scotland as in England by the end of this parliamentary session.
Since the Barclay Review made this recommendation, we have introduced the Intermediate Property Rate on 1 April 2020. On 1 April 2023, we increased the rateable value threshold at which the Higher Property Rate applies, from £95,000 to £100,000. As a result, over 95% of properties are liable for a lower poundage rate in Scotland than in anywhere else in the UK.
Budget decisions are made annually in light of affordability. The Scottish Budget 2024-25 takes a balanced approach to supporting businesses through non-domestic rates where possible, while ensuring the funding necessary to protect public services.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Wednesday, 20 December 2023
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Current Status:
Answered by Tom Arthur on 18 January 2024
To ask the Scottish Government what discussions it had with representatives of the retail industry prior to its announcement in the Budget that it is exploring the introduction of a non-domestic rates Public Health Supplement on grocery retailers.
Answer
The announcement in the Scottish Budget 2024-25 signalled the Scottish Government’s intent to explore the reintroduction of a Public Health Supplement. Retail representatives and other relevant stakeholders will be consulted as part of that exploratory work.
The Scottish Government is committed to ensuring that engagement with the New Deal for Business Non-Domestic Rates sub-group continues to explore how the non-domestic rates system can best support business growth, investment and competitiveness, while acknowledging the important role non-domestic rates income plays in funding public services.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Thursday, 21 December 2023
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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.
Answer
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.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Thursday, 04 January 2024
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Current Status:
Answered by Gillian Martin on 18 January 2024
To ask the Scottish Government what plans it has to propose a debate in the Parliament on Public Petition PE1859.
Answer
The Scottish Government has no current intention to propose a debate in the Parliament on Public Petition PE1859: Retain falconers' rights to practise upland falconry in Scotland. We are aware this is being considered by the Citizen Participation and Public Petitions Committee who have been taking evidence, and are best placed to consider the issue. Should the Committee deem it appropriate they may submit a report to the Scottish Parliament with a recommendation for debate. Details of the Committee’s consideration so far can be found here: PE1859 Retain falconer's rights to practise upland falconry in Scotland | Scottish Parliament Website .
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Wednesday, 17 January 2024
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Current Status:
Taken in the Chamber on 25 January 2024
To ask the Scottish Government what action it is taking to increase the number of new homes started in rural areas.
Answer
Taken in the Chamber on 25 January 2024
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Wednesday, 20 December 2023
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Current Status:
Answered by Tom Arthur on 8 January 2024
To ask the Scottish Government how many properties will be subject to the higher property rate poundage in 2024-25, broken down by (a) industry sector and (b) local authority area.
Answer
The number of properties expected to be liable for the Higher Property Rate (HPR) in 2024-2025 before any reliefs are applied is presented in the below tables, broken down in Table 1 by property class, and in Table 2 by council area. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property. The Scottish Government does not hold property-level data on industry sectors.
These tables are based on the non-domestic valuation roll as at 1 October 2023.
Figures in these tables are rounded to the nearest 10.
Table 1: Number of properties liable for HPR in 2024-2025 by property class
Property class | Properties with a gross HPR liability |
Shops | 2,410 |
Public Houses | 190 |
Offices | 1,770 |
Hotels | 590 |
Industrial Subjects | 2,500 |
Leisure, Entertainment, Caravans etc. | 560 |
Garages and Petrol Stations | 160 |
Cultural | 90 |
Sporting Subjects | 30 |
Education and Training | 1,390 |
Public Service Subjects | 510 |
Communications | 90 |
Quarries, Mines, etc. | 40 |
Petrochemical | 70 |
Religious | 40 |
Health and Medical | 280 |
Other | 240 |
Care Facilities | 350 |
Advertising | 20 |
Statutory Undertaking | 380 |
All | 11,670 |
Table 2: Number of properties liable for HPR in 2024-2025 by council area
Local authority | Properties with a gross HPR liability |
Aberdeen City | 1,010 |
Aberdeenshire | 520 |
Angus | 140 |
Argyll & Bute | 160 |
Clackmannanshire | 50 |
Dumfries & Galloway | 200 |
Dundee City | 360 |
East Ayrshire | 150 |
East Dunbartonshire | 120 |
East Lothian | 140 |
East Renfrewshire | 70 |
City of Edinburgh | 1,750 |
Na h-Eileanan Siar | 50 |
Falkirk | 290 |
Fife | 510 |
Glasgow City | 1,850 |
Highland | 620 |
Inverclyde | 100 |
Midlothian | 180 |
Moray | 200 |
North Ayrshire | 170 |
North Lanarkshire | 580 |
Orkney Islands | 30 |
Perth & Kinross | 280 |
Renfrewshire | 370 |
Scottish Borders | 170 |
Shetland Islands | 60 |
South Ayrshire | 210 |
South Lanarkshire | 550 |
Stirling | 210 |
West Dunbartonshire | 140 |
West Lothian | 430 |
Scotland | 11,670 |
