A coalition of UK retailers, including Tesco, Sainsbury’s, Co-op, Greggs, Kingfisher, Morrisons, and Waterstones, have urged Tory leaders to prioritise business rates cuts as the most important tax cut for business and quite frankly... who can blame them ?

Somewhat fanciful plans to "level up" using quasi compulsory purchase powers are certainly useful in terms of tactical diversions or deflections but the rates "can" is now well and truly battered after having been kicked down the road for so long. Will there be a better time to finally tackle this long running saga head on and come up with something that is fit for 2022 and beyond ?

Landlords and Tenants have (in the writers view) worked more closely than ever to ensure that tenancy arrangements reflected the Covid era and are equally fit for purpose in the "post-Covid" era however the combination of the cost of living crisis, inflation, jobs uncertainty and the "B" word (yes that one) means that the upcoming recession is only a matter of when and not if ..... 

So the time does now finally seem right to take on the rates challenge - the Retail Jobs Alliance quite reasonably suggesting that reducing the rates burden will be good for the high street, good for communities and good for jobs. 

That sounds like a combination that would also do a fair job for "levelling up".. or is this a question for the ballot box in 2025 ?