19158467(R)

This discussion paper summarises how the business rates system in England works and opens up a discussion with stakeholders on longer-term administrative reform.

Detail
The discussion paper describes the business rates system in England and how it is run. It summarises five elements of the system (how property is valued; how often properties are valued; how business rates bills are set; how business rates are collected; and how information is used), asks questions and invites views from stakeholders on issues and ideas for longer term reform.

Background: The government announced in Autumn Statement 2013 that it will discuss options with business for longer-term administrative reform of business rates after 2017. The government publishedterms of reference outlining the scope of the review in February. This discussion paper is the next step in the process. It summarises how the business rates system in England works and asks questions of stakeholders to help identify issues with the administration of the system that the government might seek to address through its review.

How to respond:The government is seeking ideas and views from stakeholders in response to the questions set out in this paper. The government would also welcome views on any administrative issues that are in scope of the review but not explicitly listed in the discussion paper.

The review team ask that responses are submitted by Friday 6 June 2014. Submissions should be made electronically. In exceptional circumstances, hard copy responses will be accepted.

Electronic submissions should be e-mailed. We regret that we are not able to receive faxed documents.

 

Document PU1623_administration_of_business_rates_discussion_paper

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