Are business rates fit for purpose?

Jerry Schurder

Journal of Building Survey, Appraisal & Valuation, 2014, vol. 3, issue 1, 88-94

Abstract: This paper is a précis of a paper presented to the RICS Rating Conference on 28th November, 2013. During this speech (and hence in this paper), the business rates system was reviewed, with specific reference to whether the current approach is fit for purpose and the changes that could be adopted to create a better business rates system. The paper outlines a number of issues associated with business rates as they currently stand, and proposes solutions to these problems that would enhance fairness while reducing administration and lowering costs for all parties. The paper also briefly analyses the announcements made regarding business rates as part of the recent Autumn Statement.

Keywords: rates; reform; revaluation; tax (search for similar items in EconPapers)
JEL-codes: R3 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:aza:jbsav0:y:2014:v:3:i:1:p:88-94

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