Threads / Business Rates Revaluation 2023 / Business Rates Avoidance and Evasion: Consultation
Consultation Outcome Published 6 Mar 2024 Department for Levelling Up, Housing and Communities HM Treasury ↗ View on GOV.UK

Business Rates Avoidance and Evasion: Consultation

The government is consulting on the scope and scale of avoidance, evasion and poor rating agent behaviour in the business rates system, and potential methods to tackle it.

Opened 6 Jul 2023
Closed 28 Sep 2023
▤ Verbatim text from source document

At Spring Budget 2023 the government announced a consultation to explore the causes of, and potential measures to combat, avoidance, evasion, and poor rating agent behaviour within the business rates system, to protect essential funding for local services.

The purpose of this consultation is to:

  • consult on specific measures to reform Empty Property Relief, to address known avoidance schemes
  • gather evidence on wider avoidance and evasion practises within the business rates system, and seek views on whether billing authorities have sufficient powers and information to combat them
  • gather evidence on “rogue” rating agent behaviour and seek views on how the government could address any problems