In light of the Scottish National Party manifesto commitment, what the cost would be in 2025-26 of bringing the Higher Property Rate into l…

In England, the standard multiplier in 2025-2026 is being uprated to 55.5p, from 54.6p in 2024-2025. In Scotland, the proposed Higher Property Rate for 2025-2026 is 56.8p, increasing from 55.9p in 2024-2025.Table 1 shows the estimated cost of setting the Higher Property Rate at 55.5p, compared to 56.8p, broken down by property class. The Scottish Government does not hold property-level data on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property. Figures are rounded to the nearest 100,000, and may not sum due to rounding.Table 1: Estimated cost of setting the higher property rate to 55.5pProperty classEstimated costShops9,100,000Public houses and restaurants400,000Offices6,400,000Hotels2,500,000Industrial subjects9,300,000Leisure, entertainment, caravans, etc.1,100,000Garages and petrol stations400,000Cultural100,000Sporting subjects200,000Education and training5,000,000Public service subjects2,600,000Communications300,000Quarries, mines, etc.100,000Petrochemical1,500,000Religious<50,000Health and medical1,900,000Other1,400,000Care facilities100,000Advertising100,000Statutory undertaking12,400,000All54,700,000