Fundamental Review of Business Rates: Proposed and anticipated changes, including online sales tax

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Abstract

In October 2021 the Government published its conclusions in relation to the Fundamental Review of the Business Rates System in England in its Business Rates Review: Final Report (Final Report). The FRBRS had initially been announced more than a year earlier at Spring Budget 2020. The Final Report announced a further freeze in the multiplier, the reduction to 50 per cent in relief for retail, hospitality and leisure for 2022 to 2023, the introduction of new investment and improvement reliefs and changes to support the new three-year revaluation cycle from 2023. This note critically discusses the outcomes of this review.
Original languageEnglish
Pages (from-to)115-125
JournalBritish Tax Review
Volume2022
Issue number2
Publication statusPublished - 01 Jun 2022

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