Business Rates Avoidance and Evasion: Consultation
Read the full outcome
Detail of outcome
The Summary of Responses to the Business Rates Avoidance and Evasion Consultation sets out the views expressed to the government during the consultation and outlines reforms to combat abuse of the system.
The government is extending the Empty Property Relief 鈥渞eset period鈥�, from six weeks to three months (13 weeks) from 1 April 2024 in England. This will reduce the financial incentive to avoid business rates on empty properties through 鈥渂ox shifting鈥�. The government is also announcing a consultation on a 鈥淕eneral Anti-Avoidance Rule鈥� for business rates in England, and committing to improved communications for ratepayers to help combat 鈥渞ogue鈥� business rates agents.
Original consultation
Consultation description
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 鈥渞ogue鈥� rating agent behaviour and seek views on how the government could address any problems
Documents
Updates to this page
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Consultation response added
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First published.