Property revaluations mean that the permanently lower multipliers announced in the Autumn Budget 2025 will likely do little to bring down business rates bills for small businesses. The Government is right to recognise that certain sectors will need support, but financial support will not address the wider unfairness of the business rates system. More fundamental changes to the business rates system are needed to truly level the playing field between online and bricks and mortar businesses. (Conclusion, Paragraph 80)