Fix business rates in first 100 days, new Scottish Government urged

May 11, 2026

Read our priorities for the Scottish Government

UKHospitality Scotland has said that reforming the broken business rates system should be the top business priority for the new Scottish Government.

Outlining its priorities for the Scottish Government, UKHospitality has identified two key priorities to be accomplished in its first 100 days:

1
Reforming business rates
Introduce a permanent, lower poundage rate for hospitality, funded by rebalancing the burden to reflect the rise of the online economy.
2
Invest in hospitality skills
Create sector-based work academy programmes to help people back into work and ensure Apprenticeship Levy funds support hospitality.

Hospitality has one of the highest tax burdens in the economy and fixing the broken business rates system would be a key measure to deliver a fair and progressive system of taxation.

A focus on developing hospitality skills and providing pathways into work would support its objective to create a skilled Scotland that meets the challenges of the future and provides opportunities for rewarding careers.

Leon Thompson, Executive Director, UKHospitality Scotland

Leon Thompson, Executive Director of UKHospitality Scotland, said: “An incoming Scottish Government has a prime opportunity to hit the ground running and take decisive action to fix the decades-old problem that is the broken business rates system.

“Delivering a fair and prosperous Scotland starts on our high streets and in our communities. Backing the hospitality businesses that are so central to our economy, society and culture should be a priority.

“Committing to a lower poundage rate for hospitality would very quickly help to achieve fairer taxation, while giving hospitality the financial headroom it needs to create jobs, drive economic growth and lead regeneration.

“This is the moment, at the start of a new Scottish Parliament, to send a clear message that Holyrood and the new Scottish Government will back business, back hospitality and back Scottish high streets and communities.”