Business Rates Avoidance Survey Report 2019

In July 2019 the Local Government Association (LGA) surveyed councils responsible for collecting business rates in order to gather information about estimated amounts lost to avoidance in their local areas, the different types of avoidance, and to seek their opinions on possible measures to mitigate against avoidance.

View all Research articles

This was an update of a survey conducted in 2014. The findings of this survey will help inform the development of proposals for how to tackle this behaviour, reduce avoidance and raise revenues that are owed to local and central government.

An online survey was sent to all LGA member single tier and shire district councils in July 2019 and a reminder was sent in August. In total, 120 councils responded giving a response rate of 39 per cent.