My Lords, I declare my interest as a former chartered surveyor with interests in rating. This amendment and the rest of the amendments in this group clearly call for a review of business rates. I am pleased to add my name to the amendment in the names of the noble Baroness, Lady Hayman of Ullock, and the noble Lord, Lord Shipley.

A change which had been promised and which was long overdue is this review of business rates. It is particularly disappointing that the result of the review will be declared so shortly after the end of the progress of the Bill. It is the wrong way around. A redefinition of use classes—not for planning but for non-domestic rates purposes—is certainly required in order to reflect the changes that have taken place in the real world. Should Airbnb properties which are professionally managed as such be subject to council tax or to non-domestic rates? Likewise, one can follow that thought process through to the high street. Some of the changes of use in the high street to non-retail property do have specific use classes, but this needs to be brought up to date.

Should a sole trader with one or only a handful of outlets receive start-up incentives to boost their chances of survival? As Amendment 15 seeks, small retailers really should have the thresholds for relief purposes reviewed urgently. Dozens and dozens are going bust in the high street every month, on the watch of a Conservative Government whose mantra is to support business, and particularly small businesses. I just do not understand why there has been such neglect.

I turn to Amendment 19 in my name. This is one of several amendments requesting a general review of non-domestic rates. As part of this, I support the reference in Amendment 15 to a two-year review. That is taking it at quite a racy pace compared with the current five-year programme, but I think we should see it as the objective in the process of increasing the frequency of reviews.

We also need the Government to address the imbalance of the rates burden between the high street retailers and the big-box dark retailers—the internet retailers. We know, of course, that many smaller high street retailers operate mail order businesses. That is not what I am referring to; I am referring to enormous warehouses, measuring hundreds of thousands of square feet. We all know of Amazon—this is effectively the Amazon amendment. The small retailers in the high street cannot compete, and rates alone create a massive disadvantage to the high street retailer. What are we doing? We are doing nothing, and we should be doing something about it.

The impact is felt in the high street as retailers lose competitiveness and the unfairly subsidised competition gains more and more market share. It is not just small, independent businesses; it is the national chains as well. It was in yesterday’s Times that the chief exec of one of the largest national retailers, controlling numerous brands across the country, including hundreds and hundreds of high street units, explained that, for them, in a number of cases, the rates that they pay are now as high as the rents that they pay. That implies that rateable value is 200% of where it should be. Rateable value is meant to be a reflection of rental value. We then apply the rate poundage, or whatever the latest phrase is for it, which is approximately 50% above. That should take it back, at best, to 50% of rent paid by a retailer. That article, from a chief executive, said that the rent and rates payable were the same in many cases for their properties on the high street. It is a disgrace, and it should not be accepted.

Revising non-domestic rates is not going to be easy, but the review—which we all look forward to with great anticipation—will no doubt tell us how the Government think that it can be done, if indeed they want to do anything about it. My Amendment 19 simply asks the Government to assess the potential to address the injustice. Experts will assist—and we have been talking about the regulation of experts and cutting out the rogues and rogue agents. Those experts are the specialists, and they should have an important role in redesigning the current system of NDR.

As the noble Lord, Lord Shipley, stated, the system of non-domestic rates is effectively broken. The heart of my Amendment 19—the Amazon amendment—is simply to introduce fairness for high street retailers and the small businesses in the high street. I hope that the Government will respond with their intentions, specifically to address what I describe as the Amazon factor.