Source · Select Committees · Business and Trade Committee
Recommendation 18
18
Complete business rates review, incorporating ambitious reforms including a turnover-based tax and empty property relief.
Recommendation
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)