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Impact of business rates on business Contents

Contents

Summary

Introduction

Conduct of the Committee’s inquiry

1 Overview of business rates as a tax

Rating lists

Inflation

Business taxation

2 Complexity of the current system

Reliefs

Administration of reliefs by billing authorities

Transitional relief

Alignment with central government policy

Incentives to invest

Assets included within business rates valuations

Check Challenge Appeal (CCA)

Response times

Transparency

Functionality and ease of use of Check Challenge Appeal interface

Making the most of ‘Making Tax Digital’

Basis for valuation

Comparability of valuations

Appropriateness of valuations

3 Alternatives to the current system

Time for change?

Land value tax

Alternatives to property-based taxes

Online sales levy

Sales or turnover tax

Profits tax

Single consolidated tax

Hybrid tax

4 The VOA

Staffing at the VOA

Conclusions and recommendations

Formal minutes

Witnesses

Published written evidence

List of reports from the Committee during the current Parliament



Published: 31 October 2019