Recommendation 112

The Local Government Association criticised the current centralised approach to relief schemes, suggesting that it is “not targeted” and that “if local authorities had more discretion … They would be able to help local and independent businesses”. 220 Businesses in receipt of relief schemes were also critical of the current approach, deeming it “too complicated and unpredictable”. 221 In particular, the short-term basis of some relief schemes drives short-term decision-making and introduces tipping points in specific sectors. 222 The Retail, Hospitality and Leisure Business Rates Relief provides 75 per cent off business rates bills for the 2024/25 financial year up to a maximum of £110,000, which can be difficult for larger businesses such as Wilko and The Body Shop which have faced high profile financial difficulties. 223