Open call for evidence

Business Rates and Investment: Call for Evidence

• From: HM Treasury
• Published: 26 November 2025

Summary

A Call for Evidence seeking input on the impacts of business rates on investment and options to address barriers.

This call for evidence closes at
11:55pm on 18 February 2026

Call for evidence description

Transforming the business rates system is a multi-year process. Following the Transforming Business Rates Interim Report, the government committed to explore how moving to a marginal tax rate, where successive bands are taxed at increasing rates, may be beneficial for investment. This Call for Evidence seeks stakeholder input on these elements of the system, as well as the overall role business rates plays in investment. In addition, a number of ratepayers with large capital expenditure have raised concerns the impact the receipts and expenditure (R&E) methodology has on investment decisions. The Call for Evidence seeks stakeholder input on these and options to address them.

Documents

Business Rates and investment: Call for Evidence

Ref: ISBN 978-1-917638-75-3

PDF, 282 KB, 30 pages

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Ways to respond

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transformingbusinessrates@hmtreasury.gov.uk

Published 26 November 2025