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Meeting of the Parliament [Draft]

Meeting date: Wednesday, January 14, 2026

Official Report 1074KB pdf

Correction

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Ivan McKee has identified errors in his contribution and provided the following corrections.

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At col 16, para 5—

Original text—

That is why the draft budget set out our plans to lower the basic, intermediate and higher property rates for 2026-27 and to provide transitional relief schemes that are worth more than £320 million to deliver support to businesses that need it.

Corrected text—

That is why the draft budget set out our plans to lower the basic, intermediate and higher property rates for 2026-27 and to provide reliefs including transitional relief schemes that are worth more than £320 million over three years to deliver support to businesses that need it.

At col 16, para 7—

Original text—

I have indicated what we are doing. We have £320 million in transitional reliefs and a total of £860 million in reliefs for businesses across the piece.. I recognise that some parts of some sectors have specific challenges, and we continue to engage with those businesses and meet assessors to address those challenges where necessary.

Corrected text—

I have indicated what we are doing. We have £320 million including in transitional reliefs over three years and a total of £864 million in reliefs for businesses across the piece in 2026-27. I recognise that some parts of some sectors have specific challenges, and we continue to engage with those businesses and meet assessors to address those challenges where necessary.

At col 17, para 6—

Original text—

Just to be clear on the facts, Roz McCall mentioned 10 per cent relief, but we have 15 per cent relief for retail, hospitality and leisure businesses. As I have already said, we are putting £320 million into transitional reliefs for the three-year period and we are putting £860 million in total into reliefs. We can listen to the commentary from businesses and business organisations. Scottish Chambers of Commerce has said that

“businesses can take heart from today’s Holyrood Budget, which offered firms immediate relief from rising cost pressures.”

It also welcomed

“measures such as NDR relief”.

Those are words from business organisations that answer Roz McCall’s point and Murdo Fraser’s earlier commentary.

Corrected text—

Just to be clear on the facts, Roz McCall mentioned 10 per cent relief, but we have 15 per cent relief for retail, hospitality and leisure businesses. As I have already said, we are putting £320 million including into transitional reliefs for the three-year period and we are putting £864 million in total into reliefs in 2026-27. We can listen to the commentary from businesses and business organisations. Scottish Chambers of Commerce has said that

“businesses can take heart from today’s Holyrood Budget, which offered firms immediate relief from rising cost pressures.”

It also welcomed

“measures such as NDR relief”.

Those are words from business organisations that answer Roz McCall’s point and Murdo Fraser’s earlier commentary.