HMRC have published their final report on the March 2020 'Business Rates Review Call for Evidence' which launched a fundamental review of business rates, aiming to reduce the burden on business and improve the business rates system.

The final report follows an Interim report released in March 2021 and proposed changes announced at the Autumn Budget 2021 (see below).

Respondents to the call for evidence felt that:

Many of the measures proposed by the Call for evidence were covered by proposals announced at Autumn Budget 2021. These include:

Proposals in the report which are not covered by the budget include digitising business rates, check, challenge and appeal changes and measures to deal with avoidance and evasion when using reliefs, all of which are scheduled for rollout by 2026-27 onwards.

Useful guides on this topic

Autumn Budget 2021: At a glance
A summary of key budget announcements together with items published without announcement.

Finance Act 2021: rolling tax planner and tax update
Track previous tax announcements made in the 2021-22 tax year.

External link

Business Rates Review: final report

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