Scottish Conservative leader Russell Findlay has slammed the SNP for “gaslighting” businesses by lying about the level of business rates paid by Scottish businesses.
The SNP’s manifesto, which was published on Thursday, claimed that Scotland has the lowest business rates poundage in the UK.
However, Scotland’s rate is almost five pence higher than the rate currently set in England.
The independent Institute for Fiscal Studies confirmed that the claim was untrue in their analysis of the SNP’s manifesto.
Findlay will today visit a Glasgow hospitality firm which has seen its business rates soar almost six-fold since the start of this month due to the SNP’s revaluation scheme.
Scottish Conservative business spokesperson Murdo Fraser added that the SNP’s “anti-business” policies mean firms across the country are going to the wall and jobs are being lost all the time.
Scottish Conservative leader Russell Findlay said: “The SNP manifesto claim about the cost of business rates in Scotland stands exposed as yet another lie.
“Having hammered Scottish business with massive rates rises, John Swinney’s SNP is now resorting to gaslighting them with these false claims.
“Hard-working business owners who create jobs and generate economic growth know the painful and costly truth of the SNP’s spiteful anti-business agenda.
“Scottish businesses can’t afford another SNP government. The best way to stop an SNP majority is to vote for the pro-business Scottish Conservatives on your peach ballot on May 7.”
Scottish Conservative business spokesperson Murdo Fraser said: “John Swinney should be ashamed for trying to pretend this was true.
“His party’s anti-business policies over the last two decades have forced firms to pay more in tax and is seeing them shutting their doors and jobs being lost up and down Scotland every week.
“That is why pro-UK voters should unite around the Scottish Conservatives and vote for us on their peach ballot paper.”
Notes to editors
SNP Manifesto claims lowest poundage rates in the UK, but this is not true. In their manifesto they state they offer ‘the lowest business rates poundage in the UK’. This is a lie. The Basic Property Rate – applied to properties with a rateable value under £51,000 – is 48.1p. The equivalent rate in England is 43.2p. Scotland is 4.9p higher. (Scottish Government, accessed 16 April 2026, https://www.gov.scot/policies/local-government/non-domestic-rates/. Click or tap if you trust this link." data-auth="NotApplicable" data-linkindex="0">link; SNP, 16 April 2026, https://www.snp.org/vote-snp-for-bold-action-on-the-cost-of-living-and-our-nhs/. Click or tap if you trust this link." data-auth="NotApplicable" data-linkindex="1">link; Verity, 24 March 2026, https://veritygroup.uk/business-rates-2026-2027-england/. Click or tap if you trust this link." data-auth="NotApplicable" data-linkindex="2">link).
It gets worse for small retail and hospitality businesses. In England, small properties are taxed for RHL at 38.2p. Wales has a comparable small retail and hospitality rate of 35p. Scotland has no equivalent. A small shop, pub or café in Scotland pays the full 48.1p. (Business Wales, accessed 16 April 2026, https://businesswales.gov.wales/non-domestic-rates-multipliers. Click or tap if you trust this link." data-auth="NotApplicable" data-linkindex="3">link).
Above £51,000 rateable value, Scotland’s rates are also higher. They stand at 53.5p and 54.8p versus England’s 48.0p and Wales’s 0.502p and 0.515p. (Scottish Government, accessed 16 April 2026, https://www.gov.scot/policies/local-government/non-domestic-rates/. Click or tap if you trust this link." data-auth="NotApplicable" data-linkindex="4">link; SNP, 16 April 2026, https://www.snp.org/vote-snp-for-bold-action-on-the-cost-of-living-and-our-nhs/. Click or tap if you trust this link." data-auth="NotApplicable" data-linkindex="5">link; Verity, 24 March 2026, https://veritygroup.uk/business-rates-2026-2027-england/. Click or tap if you trust this link." data-auth="NotApplicable" data-linkindex="6">link).
The IFS have confirmed that the SNP have lied about their business rates. In the initial reaction to the SNP manifesto, David Phillips noted: “It is worth noting that the claim in the manifesto that Scotland has ‘the lowest business rates poundage in the UK’ is not true.” (IFS, 16 April 2026, https://ifs.org.uk/articles/initial-response-snps-manifesto. Click or tap if you trust this link." data-auth="NotApplicable" data-linkindex="7">link).