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<p>Business rates currently raise £25 billion per year in England, and are an important
source of funding for key local services such as adult social care and children’s
services.</p><p> </p><p>The Government concluded a fundamental review of business
rates in 2016, and respondents agreed that property based taxes were easy to collect,
difficult to avoid, relatively stable and clearly linked with local authority spending.</p><p>
</p><p>In line with stakeholder responses, the Government therefore decided to keep
business rates as a property tax.</p>
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