2026 Revaluation - What Rerate think should change in the business rates system

Let’s lower the Uniform Business Rate (UBR) and focus on creating a fairer, more transparent system for everyone.

Right now, the business rates system relies heavily on reliefs and exemptions to soften the blow for many ratepayers. But this approach distorts the true picture — masking inefficiencies and creating unfair advantages.

By reducing the UBR and limiting reliance on reliefs, we can build a more accurate and balanced system — one that reflects real property values and supports long-term economic growth, not short-term fixes.

It’s time to rethink how we fund local services — with fairness, clarity, and sustainability at the heart of reform.

Waiting until 2029 for better access to valuation data isn’t good enough.
Businesses deserve clear, timely, and accessible information about how their rates are calculated — and that means faster improvements to the Valuation Office Agency (VOA) website.

At a time when every pound counts, ratepayers shouldn’t be left in the dark. The lack of transparency creates confusion, slows appeals, and undermines trust in the system.

We need real-time, user-friendly access to valuation details — not years down the line. Transparency shouldn’t wait.

The current business rates system places a disproportionate burden on bricks-and-mortar businesses, while large online retailers benefit from lower property costs and contribute less through rates.

It’s time to level the playing field.

Introducing a modest online sales tax would help rebalance the system — ensuring that all retailers, whether on the high street or online, contribute fairly to the services and infrastructure they rely on.

This isn’t about penalising success; it’s about fairness, sustainability, and modernising a tax system built for a very different economy. As consumer behaviour shifts, our tax policies must evolve too.

Charging full business rates on empty properties discourages investment, punishes regeneration, and creates unnecessary financial strain on landlords — especially in challenging market conditions.

When a property has no tenant and generates no income, taxing it as if it’s occupied is both unfair and counterproductive. Instead of encouraging reoccupation, it often leads to delays in refurbishment, long-term vacancies, or even demolition to avoid ongoing costs.

If we want to support economic recovery and revitalise high streets, we need to rethink how empty properties are treated — with incentives for reuse, not penalties for inactivity.

The current business rates appeal process is slow, complex, and frustrating for ratepayers. For many businesses, navigating the Check, Challenge, Appeal (CCA) system feels more like a deterrent than a solution — with long wait times, lack of clarity, and inconsistent outcomes.

A fair tax system depends on a robust, transparent, and accessible appeals process. Businesses should be able to challenge their valuations without facing unnecessary delays or bureaucratic hurdles.

It’s time to streamline and modernise the appeals system — making it faster, simpler, and more responsive to the real concerns of businesses across the country.