Despite constant criticism from rating agents, trade bodies, and politicians, the business rates system remains a remarkably efficient revenue-generating tool for local government. Chris Grose, Director in the Hartnell Taylor Cook Business Rates Team and Junior Vice President of the IRRV, evaluates the main arguments raised by dissenters. Examining tax multipliers, historic rental valuation lags, and empty property rates burdening landlords, he outlines why radical overhauls