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


Terms of Reference


1 Introduction

Our inquiry


Business rates reforms: 1990–2015

2 Moving to 100 per cent retention


3 The current system: 50 per cent retention

Set up and operation


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



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


Economic growth

Skills and transport

Not demand-led


8 The business rate retention pilots

The 2015 pilots

The 2016 pilots


List of issues for consideration


Formal Minutes


Published written evidence

List of Reports from the Committee during the current Parliament

© Parliamentary copyright

9 June 2016