Action by any business tax payer deliberately to avoid payment of the business taxes that they are legally liable to pay is a disgrace. When they fail to pay the taxes they are legally liable to pay, others have to make good that shortfall. Therefore, by doing that, they are spreading the burden of taxation on to others who can and will pay, rather than those who can pay but will not.
Concerns have been expressed among business about the financial implications of a BRS, especially at this time, and we have taken them seriously. We have built into the Bill a series of safeguards for business. For example, no business with a rateable value of less than £50,000 will be liable for a BRS. Any local authority that is looking to introduce a BRS can make that threshold higher and more generous still. There is also a requirement for statutory consultation with all affected business ratepayers and ballots will be held if a BRS exceeds more than a third of the total cost of a project. Any authority that may levy a BRS also has the discretion to introduce a taper above the £50,000 threshold and to phase in a BRS over a number of years. In addition, if it thinks it appropriate, it has the discretion to exempt empty properties from a BRS.
Business Rate Supplements Bill
Proceeding contribution from
John Healey
(Labour)
in the House of Commons on Wednesday, 11 March 2009.
It occurred during Debate on bills on Business Rate Supplements Bill.
Type
Proceeding contribution
Reference
489 c360 
Session
2008-09
Chamber / Committee
House of Commons chamber
Subjects
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2024-04-21 10:33:44 +0100
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