The inquiry will investigate how government policy on business rates has affected UK businesses and could pave the way for reforms.

It is inviting businesses to submit evidence; the deadline for written submissions is 2 April 2019. The scope of the inquiry includes an examination of how business rates policy has changed. It will also look at alternatives to property-based taxes, such as the proposed digital services tax, and investigate how changes to business rates could affect businesses.

Specific terms of reference include the impact of changes in business rates policy since 2017 on businesses, looking at:

  • The changes in reliefs and allowances;
  • The ability of businesses to pay;
  • The relationship between business rates and the behaviours it drives in business.


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