Why this campaign?
Our mission is to end the tax-avoidance practices relating to commercial voids by closing the loophole in the law that allows unscrupulous (or ignorant) landlords to avoid paying business rates… at great cost to local councils and to communities.
Here are the three primary reasons why we’re doing this…
End Unscrupulous Practices
To bring an end to the various unscrupulous practices relating to commercial voids that are draining councils of around £300 million p.a
Gather Support
To gather the maximum support for this initiative – amongst MPs, councillors and others – so that the Government takes the necessary action.
Promote an Ethical Solution
To promote an ethical solution to commercial voids that has widespread approval for how it benefits charities, landlords and local communities.
Background
What led to this campaign?
In 2023 we successfully campaigned to make ‘box shifting’ less viable, supported by over 100 MP & counsellor signatories.
Now we need to go further… to expand our focus to quash ALL forms of unethical ‘empty rates avoidance’ that are draining our councils and damaging our communities.
In a nutshell…
In this short video we answer a few key questions, including:
We invite you to share this short video far and wide.
The timeline so far
This made commercial landlords more exposed to paying rates relief when properties became empty.
Exploiting the loophole in the law, different rates-avoiding schemes emerged – including box shifting.
By extending the period before exemption, this made various unethical schemes less viable.
By granting discretionary powers to councils, exemption was restricted to deserving genuine cases.
In a bid to quash this scheme that was draining councils and damaging communities throughout England.
The Ban Box Shifting campaign secures the support of 100+ MPs & councillors; all were signatories to an open letter to government.
The Government announced an extension to the empty property relief reset period, making box-shifting a less viable option.
With the loophole still open, there is an increase in various unethical schemes – including snail farms, & fake places of worship – which continue to cost councils and impact communities.
In a bid to close the costly legal loophole, and help bring about a robust rates system that is fair, effective and fit for purpose.
While the Government’s Consultation on Business Rates ends on February 18th, we will continue campaigning after that date.
Together we believe we can move beyond isolated fixes and bring into being a robust business rates that incentivises commercial landlords to play fair – and STOP making choices that drain our councils and damage our communities.
PRESS COVERAGE
Making Headlines
Explore the media coverage and recognition we’ve garnered in the short time since our campaign launched. Dive into articles and papers from major news outlets and publications that have spotlighted our campaign.
FINANCE DIGEST
Business Rates Reform: A Sustainable Path
As the UK Government and local councils face growing financial pressure, higher business rates—particularly on sectors like hospitality—are increasingly being discussed. However, raising rates risks further burdening businesses while much of the Government’s £4.3bn business rates support is concentrated among large organisations, while pubs receive relatively modest relief that offers little meaningful support.
FINANCIAL TIMES
Letter: Big retailers’ food inflation complaints miss the point
Recent articles highlight the pressure major supermarkets are placing on the government over proposed business rates increases.
But to suggest this is a straightforward concern about food inflation misses the broader context.
UK NEWS GROUP
A Harrow foodbank’s imminent homelessness as local leaders call for urgent action on business rates reform
The potential closure of a local youth charity’s foodbank
showcases the mounting pressures facing local charities and organisations as rising costs and a broken business rates system threaten the survival of essential community services.
UK NEWS GROUP
Business rates reform is not just about tax – it is about for who the system is built
As we look out over 2026, one uncomfortable truth is becoming harder to ignore. Business rates are no longer just a blunt instrument of taxation.
They have evolved into a complex system that increasingly rewards scale, legal and illegal firepower, and technical expertise, while quietly sidelining those in the middle without the resources to navigate it, nor small enough to be regarded as worthy of support.
THE ECONOMIST
A slimy scheme to avoid property tax
Unlike their French neighbours, Britons tend to be sniffy about eating snails. But there is a new fad involving the delectable gastropods that Brits do have a taste for: tax avoidance.
PROPERTY WEEK
Business rates reform must go further
The current system penalises businesses that expand and distort landlord decision-making. A smoothing out of these thresholds is overdue. But as the industry looks ahead to the Budget, it is vital that reform goes much further.
BBC
‘Bogus’ snail farms set up to avoid business rates
Boxes of snails have been found in central London offices by council officers investigating tax avoidance schemes.
THE GUARDIAN
Ye of little faith? The tax loophole that turns old pubs into places of worship
A complex corporate network is enabling big landlords to avoid business rates by claiming religious exemption – and costing cash-strapped councils millions.
PROPERTY REPORTER
New empty rates relief policy is just the start to save our local councils and high streets
On 1 April 2024, the previous Government amended England’s empty property relief (EPR) laws to tackle business rates avoidance and evasion, following a consultation in late 2023.
PROPERTY REPORTER
As commercial properties are turned into snail farms, changes to empty property legislation can go further
Effective from 1 April 2024, the Government has made a long-awaited change in legislation to England’s Empty Property Relief (EPR) reset period for commercial properties, from six to thirteen weeks
NEW BUSINESS
Our communities need saving from the threat of box shifting
What does it say about our country when our second biggest city, and one set to have one of the fastest growing economies across the nation in 2023, declares bankruptcy?
FINANCIAL TIMES
Letter: Here’s one tax loophole English councils must close
The answer lies in extending the occupation period required before being able to claim rates relief, from six weeks to six months
THE TIMES
Close empty property business rates relief loophole, say MPs
More than 30 MPs are calling for the government to tackle business rates avoidance in England by banning controversial “ box shifting” methods.
COSTAR
MPs Urge Government to Target ‘Box-Shifting’ Landlords Avoiding Business Rates
More than 30 MPs have urged government to reform business rates avoidance in England by banning so-called “box shifting”.
LOCALGOV
Tired of empty shops? It’s time to ban box shifting
Sian Berry AM, Green London Assembly Member and Camden councillor, calls for an end to the use of the tax evasion technique known as ‘box shifting’.
EG RADIUS
MPs call for ban on ‘box shifting’ business rates loophole
More than 30 MPs have urged the government to ban controversial “box shifting” methods, which allow landlords to exploit
LOCALGOV
‘Box shifting’ loophole costing councils £250m a year
Councils in England could save £250m annually if a legal loophole that enables landlords to avoid business rates was closed, according to the campaign Ban Box Shifting.
OPEN LETTER
End Rates Avoidance
Dear Government,
We, the undersigned, are writing to express our support for the campaign to End Rates Avoidance in England and save our councils an estimated £300 million annually.
This is an important matter that affects our communities and public services, and we believe it is time to take decisive action as we approach the closing date (18 Feb) of another consultation on the subject.
A shake-up – but still no clampdown
Yes, there has been a recent shake-up of the business rates system… and yet there’s also been a wholesale failure to clamp down on the widespread “empty rates” avoidance practices that are costing our councils and communities so dearly. These include:
- Box shifting
- Fake places of workshop
- Snail farms
In each case, by exploiting a gaping legal loophole that still exists in our business rates system, landlords and multi-chain operators are able to trigger a three- or six-month rates-free period, and so drain vital funds from our local authorities.
Counting the cost – and a clear solution
It is estimated that these practices cost England’s councils around £300 million per year, a sum that could be used to build 2,000 council homes, fund 150,000 hospital beds, or establish 12 brand new secondary schools.
It is time for England to follow in the footsteps of Scotland and Wales, both of whom have already passed legislation to address this issue. We are urging the Government to consider our End Rates Avoidance six-point manifesto:
- Extend the ‘trigger’ period of occupation from 3 months to 6 months. So that relief, as in Wales, only kicks in after 6 months of genuine, continuous use, not short-term or token occupation.
- Give councils greater powers in deciding when empty rates relief can legitimately be granted, like Scotland. (And perhaps appoint an independent watchdog.)
- Put a one-year upper limit on avoidance and properties left in limbo because of insolvent tenants.
- Remove the ‘snail sham’ option in non-agricultural space (occupiers sometimes put snail farms or other similar species to claim a space is exempt as an agricultural space).
- Close the ‘fake place of worship’ loophole (by limiting the rates exemption to genuine places of worship, not temporary or fabricated claims.)
- Promote ethical rates mitigation. By restricting charity relief to genuine charities, and thereby supporting the ethical use of empty property in a way that protects public funds, and benefits communities.
By extending the occupation period required for rates exemption and granting councils more authority to decide when relief can be provided, we can prevent businesses from exploiting loopholes for financial gain.
Furthermore, implementing a one-year time limit on avoidance and removing sham options will provide additional safeguards against fraudulent practices.
An ethical solution – and a call to take action
We also advocate for the promotion of ethical rates mitigation, which involves offering rent-free spaces to charities.
This sustainable solution benefits local communities, landlords, and charities, and is already recognised by some councils’ estates teams as a legitimate means to save money and support communities.
We firmly stand behind the End Rates Avoidance initiative and urge the Government to take action in addressing the issue of business rates avoidance.
By doing so, we can save our councils millions of pounds, which can then be reinvested in vital public services for the betterment of our communities.
Sincerely,
ACTION
Want to bring an end to a loophole that’s costing your council and your community? Here’s how.
If you want to help us bring an end to this costly legal loophole, and also to the widespread rates-avoiding schemes it has given rise to, resulting in a loss of millions of pounds going to our councils and communities, this is how.
Send a message to your local MP or councillor(s) using WriteToThem.com
Insert your post code and use the automated form – however, please note:
If you copy and paste directly from our proposed messaging, this will be picked up and your message may not be accepted.
We recommend summarising or using some of the key points we have shared below in your messaging – however, as mentioned, please don’t copy + paste directly.
MPs & Councillors That Have Already Signed
Issy Cooke – (Greenwich) – Labour
Varlene Alexander – (Ealing) – Labour
Anthony Molloy – (Brent) – Labour
Yusuf Mukhtar – (Barking) – Labour
Andree Frieze – (Richmond) – Green
James Beckles – (Newham) – Labour
Carolyn Corben – (Newham) – Labour
Rob Nunney – (Manchester) – Green
Richard Silvester – (Bolton) – Labour
Sian Berry – (Camden) – Green
David Jenkins – (Leeds) – Labour
Paul Wray – (Leeds) – Labour
Kevin Ritchie – (Leeds) – Labour
Chloe Goldsmith – (Brighton) – Green
Alistair Chisholm – (Newcastle) – Labour
Alastair Binnie-Lubbock – (Hackney) – Green
Mark Chatfield – (Rutland) – Lib Dem
Graham Minshaw – (Cumberland) – Labour
Sara Muldowney – (Thurrock) – Labour
Megan Wright – (Bracknell Forest) – Labour
Joe Reilly – (New Forest) – Independent
Mike Stonard – (Norwich) – Labour
Paul Gibson – (Sunderland) – Lib Dem
Ashan Jeeawon – (Rother) – Independent
Minesh Parekh – (Sheffield) – Labour
Tim Wye – (Bristol) – Green
Vera Rider – (Cleveland) – Independent
Jo Bird – (Wirral) – Green
Andy Ketchin – (Exeter) – Green
Michael Carthew – (Solihull) – Lib Dem
Judith Grier – (Wirral) – Green
Tess Read – (Exeter) – Green
Andrew Brown – (Bristol) – Lib Dem
Kerry Pickett – (Brighton) – Green
Ruth George – (Derbyshire) – Labour
Jacob Taylor – (Brighton) – Labour
Tim Smith – (Rutland) – Lib Dem
Lucy Bywater – (Bedfordshire) – Green
Darren Hayday – (Buckinghamshire) – Independent
Mark Howard – (Windsor and Maidenhead) – Lib Dem
Gurch Singh – (Windsor and Maidenhead) – Lib Dem
Louis Stark – Herefordshire Council – Liberal Democrats
Geoff Brodie – (Isle of Wight) – Independent Labour
Graham Baker – (Blackpool) – Conservatives
Graham Chapman – (Nottingham) – Labour
Zoe Garbett – (Hackney and London Mayoral Candidate for the Green Party 2024) – Green Party
Paul Bidwell – (Bracknell Forest) – Labour
Ria Patel – (Croydon) – Green Party
Nick Morphet – (Northumberland) – Green Party
Caritas Charles – (North Somerset) – Independent
Oliver Walters – (Bournemouth, Christchurch and Poole) – Lib Dem
Joe Lever – (Isle of Wight) – Green
Imogen Shepherd – Dubey (Wokingham) – Lib Dem
Charles Adams – (Bassetlaw) – Labour
Tracy Adams – (Devon) – Labour
Carol Whitton – (Devon) – Labour
Janice Johnson – (Rossendale) – Labour
James Lawrence – (Epsom & Ewell) – Lib Dem
Gill Westcott – (Mid-Devon) – Green
Anthony Skuse – (Wokingham) – Labour
Don Birch – (Norfolk) – Lib Dem
Alasdair Bruce – (East Devon) – Independent
Neil Buttle – (Derbyshire Dales) – Green
Simon Lytton – (Cherwell) – Lib Dem
Peter Lamb – (Crawley) – Labour
Karen Lewing – (Worcester) – Green
Mark Chilton – (Chichester) – Lib Dem
Graham Simpkins – (Westmorland & Furness) – Lib Dem
Neil Hughes – (Westmorland & Furness) – Lib Dem
Danny Lee – (Winchester) – Green
Michele Gibson – (Spelthorne) – Lib Dem
Richard Kirkby-Taylor – (Colchester) – Green
Max Wilkinson – (Cheltenham) – Lib Dem
Roger Lees – (South Staffordshire) – Conservative
Ian Middleton – (Oxfordshire) – Green
Alison Owen – (Barbegh) – Labour
Donna Richardson – (Southend) – Labour
Maureen McKay – (East Ayrshire) – Labour
Theresa Burton – (Runnymede) – Lib Dem
John Turley – (Worthing) – Labour
Sue Mallender – (Rushcliffe) – Green
Angela Lawrence – (West Lindsey) – Conservative
Adam Monk – (South Gloucestershire) – Labour
Marina Asvachin – (Devon County Council) – Labour
Maximilian Czekalski – (Woolston) – Labour
Sophie Bell – (Milton Keynes) – Lib Dem
Tony Gould – (Ipswich) – Conservative
Alec Sandiford – (Stafford) – Lib Dem
Cathy Morgan – (Sevenoaks) – Conservative
Frances Victory – (Malvern Hills) – Green
Stephen Thompson – (Maidstone) – Green
Andrew McDermid – (Forest of Dean) – Green
David Moore – (Newark & Sherwood) – Independent
Vikki Slade – (Bournemouth, Christchurch and Poole) – Lib Dem
Sarah Pankhurst – (Independent) – Fareham
Ian James – (East Hampshire) – Green
Ros Jackson – (East Lindsey) – Labour
Nick Cox – (East Hertfordshire) – Green