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Select committee: Business, Innovation, Science and Trade Committee

Recommendation 18

15th Report – Small business strategy Published 11 Feb 2026 Addressed to Department for Business and Trade

Business, Innovation, Science and Trade Committee Small business strategy All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗

Recommendation (the committee's words)
The Government should complete its review of the business rates system and incorporate more ambitious options for reform. This review should include an evaluation of replacing today’s system with a turnover-based local tax, reconsider the feasibility of implementing an Online Sales Tax, and consider introducing relief for the new occupiers of properties that have previously been empty. (Recommendation, Paragraph 81)

From: Business, Innovation, Science and Trade Committee, 15th Report – Small business strategy (HC 1057), 11 February 2026

Government response

No government response linked yet: deadline 11 April 2026, 204 days ago.