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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)
Addressee Bodies
Department for Business and Trade
Timeline
Recommendation age 0.3 yrs
Report published 11 Feb 2026