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The role and significance of rates relief for supporting businesses in Wales

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<mark>Journal publication date</mark>30/06/2014
<mark>Journal</mark>Environment and Planning C: Government and Policy
Issue number6
Volume32
Number of pages17
Pages (from-to)982-999
Publication StatusPublished
Early online date10/06/14
<mark>Original language</mark>English

Abstract

This paper reports on a study which seeks to evaluate the role of small business rates relief as a means of government support for small businesses, both in terms of the financial benefit for recipient businesses and the symbolic significance of rates relief as a form of state support for the small business community in general. In doing so, the paper engages with the theoretical debate regarding the effectiveness and targeting of support to small businesses and how best to achieve this. The paper is based upon a survey of 391 small business receiving rates relief in Wales. The study contributes to the literature by filling a gap in our knowledge of business perception of the impact of rates relief and identifying some of the positive and negative aspects of such support mechanisms.
Key words: Business perception; Rates Relief; Wales; Micro-Businesses; Targeting; Business Support