The Business Rates Review
In March 2020, the government announced a Business Rates Review with the object of reducing the overall burden on business, improving the system and considering more change in the medium to long term. During the course of the review the government published:
A Call for Evidence in July 2020 setting out the terms of reference for the review and inviting views and evidence. 1
An Interim Report in March 2021 including a summary of responses from the Call for Evidence.2
A consultation on more frequent revaluations in July 2021.3
A Final Report in October 2021 including a summary of responses to the consultation on more frequent revaluations.4
	The outcome of the review was to make a number of changes to the business rates system including:
More frequent revaluations alongside a clear plan to implement this, such as requiring ratepayers to provide information about themselves and their property and clarifying the scope for list alterations between revaluations in respect of material changes of circumstances.
A range of measures to reduce the burden of business rates in England.
Changes to improve the workings and administration of the business rates system including simplifying discretionary rate relief and streamlining the process for operating the central rating list and setting the multipliers.
	In November 2021, the Department for Levelling Up, Housing and Communities published a technical consultation 5 setting out how the government intended to give effect to a number of measures arising from the Business Rates Review, some requiring primary legislation. They are described in more detail below. In August 2022, HMRC published a consultation on proposals for the Digitalisation of Business Rates6.
	At the Chancellor of the Exchequer’s 2023 Spring Statement the government published documents relating to the implementation of policies from the Business Rates Review, namely: a summary of responses to the technical consultation7, a summary of responses to HMRC’s consultation on the Digitalisation of Business Rates8, a VOA consultation on disclosure of valuation information9, and documents estimating the anticipated impact on ratepayers of new obligations arising from the move to more frequent revaluations and, separately, the Digitalisation of Business Rates10.