Business rates administration review: terms of reference

These terms of reference outline the scope of the government’s review of business rates administration.



This document sets out the terms of reference for the review of business rates administration.


The government announced in Autumn Statement 2013 that it will discuss options with business for longer-term administrative reform of business rates post-2017. The government will publish a discussion paper in spring 2014, setting out options for longer-term reforms to the system, which maintain the aggregate tax yield.

Published 13 February 2014