Second Stage of Business Rates Consultation Looms

The second phase of consultation responses for reform of the Business Rates system in England and Wales are due for submission by 31 October 2020. This follows the earlier consultation responses lodged on 18 September.

As announced in the 2020 Budget, HM Gov have commenced a wide ranging consultation on reform of the Business Rates system that governs Rates liabilities in England and Wales. As well as making submissions on behalf of individual clients on the first phase, Matthews & Son LLP have also contributed to wider responses on behalf of trade bodies such as the British Ceramic Confederation representing clay building product manufacturers across the country. The first, much shorter stage, dealt largely with Rates reliefs, a subject very much in focus at this current time where many clients operating sites have been temporarily shut or, worse, are planned for permanent closure.

The next, more detailed stage requires responses by the end of this month and Matthews & Son LLP are currently contributing to trade body responses on this phase. The second stage deals with a wide range of topics including Transitional Relief, rates valuation methodology, the valuation of Plant and Machinery, the ‘Check, Challenge, Appeal’ system and non-domestic rates bills themselves.

In these difficult times a common thread is emerging in responses for our specialist sectors that highlight the significant burden Business Rates has on capital budgets and investment decisions for the future. We fear that these pressures will only increase in future years without recognition of this fact in the Rates system. The sectors we represent are very much at the sharp end of economic recovery, contributing significantly to construction output in the country and if the cost impact of Business Rates is left unchecked it could have significant impacts on the ability for that contribution to be justified.

Advising on Business Rates for the Minerals, Waste Management, Energy and Heavy Manufacturing businesses has been a key service area of Matthews & Son LLP through successive Rates Lists and we consider it highly important that the voice of these sectors is clearly heard.

For more information on the Business Rates process or the consultation itself contact a member of the Business Rates team for more information.

A copy of the consultation document can be found at


Paul Malam

T: 07535 673618


Sian Holmes

T: 07468 612454