The unaccountability of tax devolution: a case study of business rates

Dominic De Cogan; Penelope Tuck

The unaccountability of tax devolution: a case study of business rates

Dominic De Cogan
, Penelope Tuck

Research output: Contribution to journal › Article › peer-review

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Abstract

This article examines the accountability arguments for business rates devolution and shows them to be weak. They are undermined by the economic incoherence of the tax, the complexity of devolved powers and a lack of transparency around
the use of powers. These problems resonate with a widely held belief that business rates ought to be repealed and replaced with a more carefully designed tax, especially in response to the pressures placed on the system by COVID-19. We are not hostile to these ideas but doubt the likelihood of rapid implementation, and therefore focus on the existing system, paying special regard to the COVID reliefs of 2020 and 2021. We suggest incremental improvements that could reinforce the accountability justifications for devolution; these might be useful even in the event that radical reforms are enacted.

Original language	English
Pages (from-to)	38-54
Number of pages	17
Journal	Public Law
Volume	2022
Issue number	1
Publication status	Published - 1 Jan 2022

Bibliographical note

Publisher Copyright:
© 2021 Thomson Reuters and Contributors.

Keywords

Accountability
Coronavirus
Devolution
Non-domestic rates
Reliefs
Tax administration
Tax policy

ASJC Scopus subject areas

Law

Access to Document

deCogan2021unaccountability
This is a pre-copyedited, author-produced version of an article accepted for publication in Public Law following peer review. The definitive published version, De Cogan, D. and Tuck, P., 2022. The unaccountability of tax devolution: a case study of business rates. Public Law, (1), pp.38-54. is available online on Westlaw UK.
Accepted author manuscript, 829 KBLicence: None: All rights reserved

https://uk.westlaw.com/Document/I3A4B90C0524311ECB03EFB60D8854A40/View/FullText.html

Cite this

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KW - Non-domestic rates

KW - Reliefs

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The unaccountability of tax devolution: a case study of business rates

Abstract

Bibliographical note

Keywords

ASJC Scopus subject areas

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