The national non-domestic rate was introduced in 1990 to replace a system of locally varying business rates which had lasted for almost four centuries. Five years after the. 1990 reforms, this report evaluates the operation of the present system and discusses various options for reform.

In this Commentary, the authors look at the likely effects that real year-by-year increases in road fuel duties will have on the use of cars by households and on their economic welfare, with particular attention to the distributional consequences.