Business Rates and Investment: call for evidence

HM Treasury is seeking input on the impacts of business rates on investment and options to address barriers. The government is exploring how moving to a marginal tax rate, where successive bands are taxed at increasing rates, may be beneficial for investment.

Respond to the call for evidence here.

Responses close on 18th February 2026.

Consultation on customs duty relief on low value imports

HM Treasury has launched a consultation after the announcement of the removal of the £135 customs duty relief for low-value imports.

Currently, low value imports (LVIs) – goods with a value of £135 or less being imported into the UK – can claim a customs duty relief. VAT is due on these goods following reforms in 2021. Following a significant increase in LVI volumes over recent years, the government has reviewed the existing customs arrangements for LVIs and concluded that these require reform. At Autumn Budget 2025, the Chancellor announced the removal of the relief from March 2029 at the latest.

This consultation covers the design of the new arrangements, including what data to collect, how the tariff should be applied, whether to apply an additional fee on LVIs to fund administration, and potential changes to VAT collection to reflect the new arrangements.

Respond to the consultation here.

Responses to the consultation will close on 6th March 2026.

Call for evidence: business support for co-operatives and non-financial mutuals

This call for evidence from the Department for Business and Trade focuses on how the government can continue to support co-operative and non-financial mutual businesses to start, grow and sustain, as well as existing businesses to transition into a co-operative or mutual model. 

It covers the start-up experiences of co-operatives and non-financial mutuals, how co-operatives and non-financial mutuals grow and sustain, the experiences of businesses that have mutualised, experiences of co-operatives and non-financial mutuals in accessing business support, and more.

Respond to the call for evidence here.

Responses to the call for evidence close on 18th February 2026.

Looking for research and analysis on Buckinghamshire's economy?

Visit our dedicated Reports and Analysis webpages for the latest insights on the Buckinghamshire economy and workforce, and the effect of policy decisions on our local business community.

Buckinghamshire Business First is the primary source of insights from the business coalface. This intelligence is used to ensure strategies and policies are based on robust evidence and to ensure government at all levels is aware of the economic issues facing Buckinghamshire’s communities.