Business rates are a tax on commercial property in the UK, based on an estimated annual rental value. In our latest bulletin, we explain why demands for government to reform business rates have been growing. The operators of traditional “bricks” retail outlets argue that they are particularly disadvantaged by taxes on property as they compete with online “clicks” retailing. While some minor amendments were introduced early this year, and again in the Budget, a promise to look further at reform has opened a critical economic debate. The bulletin examines options for reform.

Frontier regularly advises businesses and government on taxation and other public policy issues.

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