Business Rates and Investment: Call for Evidence Published

The Treasury has launched a call for evidence to seek input on the impacts of business rates on investment and options to address barriers.

Following the Transforming Business Rates Interim Report, the Government committed to explore how moving to a marginal tax rate, under which successive bands are taxed at increasing rates, may be beneficial for investment.

This Call for Evidence seeks input on these elements of the system, as well as the overall role business rates plays in investment.

This call for evidence closes at 11:55pm on 18 February 2026.

The call for evidence can be found here.

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