(S5O-04049) Non-Domestic Rates (Scotland) Bill

7. Stewart Stevenson (Banffshire and Buchan Coast) (SNP): To ask the Scottish Government what its response is to a letter from 27 business groups to MSPs regarding concerns about a proposed amendment to the Non-Domestic Rates (Scotland) Bill, which would remove ministers’ ability to set business rate poundage and automatically end the small business bonus scheme and other benefits. (S5O-04049)

The Cabinet Secretary for Finance, Economy and Fair Work (Derek Mackay): That assessment is correct.

On 15 January, the Minister for Public Finance and Digital Economy, Kate Forbes, responded to the letter, confirming the Scottish Government’s unequivocal support for the uniform business rate and her concern over the complexity, risks and unpredictability related to the stage 2 amendment to the bill, which was supported by the Green, Conservative and Labour parties.

The Scottish Government will continue to work with members of all parties to deliver a bill that supports growth, improves administration and increases fairness.

Stewart Stevenson: Has the cabinet secretary ensured that members on Opposition benches fully understand the implications of withdrawing powers from his office and from the Government in general, particularly in relation to the small business bonus scheme, which has protected high streets and small businesses both in my constituency in the north-east and across Scotland?

Derek Mackay: I would like to think that all members are aware of the legislation that they are voting for when they vote for it, so I am surprised by the position of some members on the matter. For example, as of yesterday, Jackson Carlaw’s leadership bid has given us the third running Tory position on the Non-Domestic Rates (Scotland) Bill. However, the reality is that if support for the amendment moved by Andy Wightman continues through to stage 3, the Government’s ability to set national unitary poundage would be removed, and the reliefs that this Government has supported, such as the small business bonus, would be scrapped.

Unfortunately, Andy Wightman has found a way to be both anti-business and anti-environment, because there are environmental reliefs that would also be scrapped as a matter of law, including reliefs that we were about to try to deliver. For example, they include the deposit return scheme, which I thought that those who support the protection of the environment would also support. As well as the small business bonus, other reliefs that would be scrapped include renewable energy relief, district heating relief and reverse vending machines. Therefore, to support the protection of the environment and to support business, I encourage Opposition members to listen to Kate Forbes’s wise words: do the right thing, understand the law, and understand what you are voting for.

Just as we want a unitary poundage, maybe those parties should have a unitary position—one that is more supportive of the outcomes that we are all trying to achieve.