The Association of Convenience Stores (ACS) has submitted recommendations to the Department for Levelling Up, Housing and Communities outlining the importance of transitional arrangements in advance of the business rates revaluation due in 2023.

The ACS’ recommendations include delivering a faster downward transition to businesses that have seen a reduction in their business rates bills.

Additionally, the Association called for retaining upward transitional rate relief for businesses that have seen an increase in their business rates bills funded through the central government.

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A final point the ACS offered was the continuation to recognise small businesses in the transitional rate relief caps.

“Transitional arrangements are important to smooth fluctuations in business rates at revaluations. A revaluation has not taken place since 2017 so the latest revaluation will result in big fluctuations in rates bills given the disruption that has occurred as a result of the pandemic and significant changes in consumer shopping habits over the last six years,” ACS CEO James Lowman said.

“We are pleased that the government is considering delivering a transitional rate relief scheme and would urge there to be further consideration of centrally funding upward transitional relief which would serve to bridge the gap to the business rates system moving to more frequent revaluations.”

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