Wednesday January 14th 2026
Scottish Parliament debating chamber
Written by Glasgow View Reporter, Liam Eunson
Yesterday’s draft Scottish Budget brought changes to the government’s proposed spending and tax plans with Finance Secretary Shona Robison saying her 2026-27 Budget is one which will ‘provide investment in Scotland’s infrastructure’.
The Budget announcement has received some scrutiny surrounding the support it lays out for Scotland’s small businesses, with business associations explaining that it doesn’t go far enough in support.
Responding to yesterday’s Budget, Guy Hinks, FSB Scotland Chair, said:
“We are disappointed the Scottish Government has chosen not to go further to protect small businesses from further damaging tax rises.
“We recognise that reducing the poundage rate used to calculate final bills and extending other reliefs will protect local firms from some of the potential increases.
“However, given the extent of the increases small businesses are facing, with rises of up to 400%, this is effectively a drop in the ocean. Returning the Small Business Bonus Scheme to its previous levels of relief, for example, would have offered much more support to smaller firms. Instead, we’re now looking at introducing further complexity into an already difficult to navigate system, for limited benefit to those facing yet another increase to the cost of running their business.
“For many firms, rates are one of the largest fixed costs they face. The Scottish Government is asking local employers to absorb yet another blow at a time when margins are already under severe pressure. This is a missed opportunity to back the businesses that anchor high streets and local communities.
“Our members have been clear that further increases in business rates would reduce investment, threaten jobs and, in some cases, force closures. Small firms cannot simply pass these costs on to customers.
“If ministers are serious about economic growth and thriving town centres, they must urgently reconsider their approach and bring forward measures that provide certainty, fairness and genuine support for the smallest employers.”
Also responding to the Budget draft, CAMRA, the campaign for real ale, explained that they fear the budget will force Scottish pubs to close.
In the Budget statement that slashed the 40% discount on businesses rates bills for pubs, at the same time as a rates reevaluation, CAMRA explained that this will lead to higher bills from 1 April.
Stuart McMahon, Director of CAMRA Scotland, said:
“Pubgoers and publicans simply won’t stand for a Budget which will force more of our locals to go to the wall by landing them with bills they simply can’t afford.
“I fear that slashing the 40% discount on business rates bills for pubs to just 15% at the same time as these bills are increasing will be absolutely disastrous.
“Transitional reliefs may sound good but if this Budget still means higher business rates bills than pubs are paying now then this will be the straw that breaks the camel’s back for many hard-pressed licensees. Pubs need permanently lower business rates bills so that they can survive, thrive and play their part as vital community hubs.”
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