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17 Dec 2025

Scottish Tories say changes to business rates could tip businesses ‘over edge’

Scottish Tories say changes to business rates could tip businesses ‘over edge’

The Scottish Conservatives have called on the Scottish Government to pause its business rates revaluation as the rise could tip many businesses “over the edge”.

Tory leader Russell Findlay, deputy Rachael Hamilton and MSP Craig Hoy are set to visit an Edinburgh hospitality venue on Wednesday to unite with business groups to call on the government to pause the proposed changes to non-domestic rates (NDR).

Non-domestic rates, also called business rates, are a property tax which helps pay for local council services.

The Scottish Government sets non-domestic rates and councils administer and collect rates.

The party said that the proposed changes will impose a “crippling” rise in bills for sectors including hospitality, self-catering and retail.

Mr Hoy said: “These revaluations pose an existential threat to many small and medium-sized firms, if the SNP are reckless enough to press ahead with them.

“Ministers must immediately pause these crippling bill rises and go back to the drawing board.

“For years, Scottish businesses have had to contend with the SNP’s failure to pass on the business relief they would have received in other parts of the UK.

“These new valuations could tip many over the edge.

“Hotels, self-catering businesses and retail and hospitality operators are absolutely terrified about the impact it will have on them.”

The Tories say that some firms have seen an increase of 300% on their rateable value.

The changes will also make many smaller businesses, particularly in rural areas, ineligible for the Small Business Bonus Scheme.

Mr Hoy continued: “The Scottish Conservatives stand shoulder to shoulder with businesses who face ever-rising bills and increased red tape from an SNP Government that doesn’t understand their plight.

“If Scotland is ever to achieve the economic growth that’s essential to create jobs, fund public services and let workers keep more of their hard-earned income, there must be an immediate rethink of the damaging left-wing policies being imposed by both of Scotland’s governments.”

A Scottish Government spokesperson said: “The valuation of all non-domestic property is a matter for the Scottish Assessors who are independent of central and local government.”

Decisions on non-domestic rates for 2026/27 will be set out in the Scottish Budget in January.

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