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100 per cent retention of business rates: issues for consideration Contents

Contents

Terms of Reference

Summary

1 Introduction

Our inquiry

Background

Business rates reforms: 1990–2015

2 Moving to 100 per cent retention

Implementation

3 The current system: 50 per cent retention

Set up and operation

Incentives

Lessons from 50 per cent retention

4 Appeals

5 The reformed system: 100 per cent retention dissected

Long-term challenges

Ending Revenue Support Grant

Business rate revenue versus need

Divergence in revenue

Setting up the system

Needs assessment

Top ups and tariffs

Regional redistribution

The share of business rates in two-tier authorities

Running and managing the new system, and achieving growth

Risk and volatility

Resets

Revaluations

Limits to growth

Generating growth

The tax base

The impact of Government decisions

Plant and machinery

Online businesses

Small Business Rate Relief and the move to the Consumer Price Index

Other issues

The central list

Empty property rates

Community benefit agreements

Enterprise Zones

6 Other changes to tax levels

The infrastructure premium

Involving Local Enterprise Partnerships

The requirement for a directly elected mayor

Business Improvement Districts and the Business Rate Supplement

Abolition of the uniform business rate

Inter-authority competition

Varying the multiplier

7 Additional responsibilities

Themes

Economic growth

Skills and transport

Not demand-led

Principles

8 The business rate retention pilots

The 2015 pilots

The 2016 pilots

Recommendations

List of issues for consideration

Glossary

Formal Minutes

Witnesses

Published written evidence

List of Reports from the Committee during the current Parliament



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9 June 2016