The government is consulting on the scope and scale of avoidance, evasion and poor rating agent behaviour in the business rates system, and potential methods to tackle it.
Taxation and Business Rates
Department for Levelling Up, Housing and Communities: Business Rates Improvement Relief: Draft regulations
A consultation on draft regulations to implement the government’s Business Rates Improvement Relief Scheme to support businesses wishing to invest in their property. It will ensure that no ratepayer will face higher business rates bills for 12 months as a result of qualifying improvements to a property they occupy.
VOA: Transparency and disclosure of information on business rates valuations
This consultation seeks further views on the proposals set out in the earlier ‘Business Rates Review: Final Report’, for the Valuation Office Agency (VOA) to provide greater transparency by disclosing more information about business rates valuations. This consultation sets out further detail on what data might be included, with chapters 2 and 3 providing more details about specific proposals.
Welsh Government: Reforming non-domestic rates in Wales
The Welsh Government is consulting on a wide range of improvements to non-domestic rates. The proposals include the following:
- more frequent revaluation cycles
- Improving the flow of information between government and ratepayers
- providing the Welsh Government with more flexibility to amend reliefs and exemptions
- a review of reliefs and exemptions
- providing greater scope to vary the multiplier
- improving the administration of valuation functions
- further measures to ensure we can continue tackling avoidance
Online Sales Tax: Policy Consultation
This consultation explores these issues and the potential impacts of an OST to help the government assess the case for and against implementing such a tax.
HM Treasury: Business Rates Review: technical consultation
This consultation sets out how the government intends to give effect to a number of measures arising from its recent business rates review. It covers the following areas:
- Measures to enable more frequent revaluations
- Improvement relief
- Support for investment in green plant and machinery
- Other administrative changes
Scottish Government – Framework for Tax
Building on 2020’s Scottish Budget consultation exercise, the Scottish Government has been exploring ways to enhance its approach to tax policy making at the beginning of this new session of the Scottish Parliament.
HM Treasury: Fundamental Review of Business Rates
This is a public consultation on delivering more frequent revaluations for business rates (non-domestic rates), part of the government’s Fundamental Review of Business Rates. This is a standalone consultation focused on more frequent revaluations, an area of reform that respondents identified as a priority in the call for evidence. We are seeking further input and evidence from interested parties to inform policy development, including on the trade-offs necessary to deliver different revaluation frequencies.
HM Treasury: Business Rates Review
HM Treasury will conduct a fundamental review of business rates with the objective of:
- reducing the overall burden on businesses
- improving the current business rates system
- considering more fundamental changes in the medium-to-long term
Alongside supporting the government in its core aims regarding the economy, productivity and its fiscal rules, the review will also have particular regard to:
House of Commons Treasury Select Committee: Tax After Covid-19
The Treasury Select Committee tax inquiry is considering whether the Government’s post-pandemic planning should include changes to tax regimes, including those directly affecting businesses and workers.