Business Rates Avoidance and Evasion: Consultation

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