Policy paper

Business rates administration review: discussion paper

This discussion paper summarises how the business rates system in England works and opens up a discussion with stakeholders on longer-term administrative reform.

• From: HM Treasury, Ministry of Housing, Communities & Local Government, Valuation Office Agency, The Rt Hon Baroness Nicky Morgan, and Kris Hopkins
• Published: 10 April 2014
• Last updated: 10 December 2014 — See all updates

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Applies to England

Documents

Administration of business rates in England: discussion paper

Ref: ISBN 978-1-909790-96-4, PU1623

PDF, 644 KB, 34 pages

Details

Read the summary of responses published in December 2014.

The discussion paper describes the business rates system in England and how it is run. It summarises 5 elements of the system (how property is valued; how often properties are valued; how business rates bills are set; how business rates are collected; and how information is used), asks questions and invites views from stakeholders on issues and ideas for longer-term reform.

Read the interim findings published in December 2014.

Background

The government announced in Autumn Statement 2013 that it will discuss options with business for longer-term administrative reform of business rates after 2017. The government published terms of reference outlining the scope of the review in February. This discussion paper is the next step in the process. It summarises how the business rates system in England works and asks questions of stakeholders to help identify issues with the administration of the system that the government might seek to address through its review.

How to respond

The government is seeking ideas and views from stakeholders in response to the questions set out in this paper. The government would also welcome views on any administrative issues that are in scope of the review but not explicitly listed in the discussion paper.

The review team ask that responses are submitted by Friday 6 June 2014. Submissions should be made electronically. In exceptional circumstances, hard copy responses will be accepted.

Electronic submissions should be e-mailed to businessrates.review@hmtreasury.gsi.gov.uk. We regret that we are not able to receive faxed documents.

Hard copy documents (2 copies) should be sent to:

Business rates review
HM Treasury
1 Horse Guards Road
London
SW1A 2HQ

Published 10 April 2014
Last updated 10 December 2014 + show all updates

1. 10 December 2014

   added links to summary of responses and interim findings published in December 2014

2. 6 May 2014

   Correction made to page 25, paragraph A.2, amending the properties listed as exempt from paying business rates.

3. 10 April 2014

   First published.