James Lowman: chief executive, ACS

Since the publication of the revised business rate valuations late last year, a range of business groups including ACS have been campaigning to ensure that those hardest hit by the revaluation will be given appropriate relief, and that beyond the revaluation, the rating system will be reviewed so that everyone pays their fair share. This inequity in the rating system was highlighted when it was revealed that while petrol forecourts are seeing their bills rise, some of the biggest internet distribution warehouses are set to see a fall in their rateable values.