A consultation from the Treasury looks at potential measures to address 'avoidance, evasion and poor rating agent behaviour within the business rates system'.
The purpose of this consultation is to:
- discuss specific measures to counter the avoidance of rates through misuse of empty property relief;
- obtain information on wider avoidance and evasion practices in the business rates system, and whether billing authorities have enough powers to combat them; and
- gather evidence on ‘rogue’ business rates agent behaviour.
Comments can be made online or by email to ndr@levellingup.gov.uk by 28 September 2023.