The government committed to conduct a fundamental review of business rates and published the terms of reference for the review at the Spring Budget.
This call for evidence seeks views on how the business rates system currently works, issues to be addressed, ideas for change and a number of alternative taxes.
The government is aware that many businesses and stakeholders may need extra time to engage fully with all of the issues in the call for evidence and so is seeking responses in two phases. We welcome views on the multiplier and reliefs sections, by 18 September, to inform an interim report in the Autumn. Responses on all other sections are invited by 31 October, ahead of the review’s conclusion in Spring 2021.