The Scottish Wholesale Association (SWA) has welcomed the movement on business rates in the Scottish Budget, believing it will help stabilise costs across parts of its supply chain.
The Scottish government has announced that retail businesses with a rateable value of up to £100,000 will receive 15% Retail, Hospitality & Leisure (RHL) relief for three years under the 2026/27 Scottish Budget.
From 1 April 2026, the relief will apply to properties on both the basic and intermediate rates and will be capped at £110,000 per business per year for the full three-year revaluation cycle.
Read more: FWD welcomes supermarket business rates decision reversal in Budget
“The Scottish Wholesale Association welcomes the steps taken in today’s Budget to support businesses, particularly the movement on business rates which will help stabilise costs across parts of our supply chain,” said chief execvutive Colin Smith.
“These measures matter, especially for SME and family run Scottish wholesalers which continue to absorb rising wage, energy and fuel costs, and for those in rural and island communities. But this remains a cautious Budget and caution alone won’t address the pressures facing Scotland’s food and drink supply chain. To maintain confidence to invest, our sector needs targeted support that backs innovation, sustainability and the skilled workforce we rely on. Greater clarity and confidence in long-term policy will be essential if wholesalers are to plan, invest and modernise at the pace Scotland needs.”
Pete Cheema, chief executive of the Scottish Grocers’ Federation (SGF), added: “Since Covid, SGF and our partners across the Scottish retail sector have been urging the Scottish Government to match reliefs provided elsewhere in the UK. This year, the Finance Secretary has finally taken a step in the right direction. Convenience stores and local shops are part of the lifeblood of our economy. However, Scottish businesses have consistently paid more, putting many at a disadvantage to their counterparts south of the border.”
