Lib Dem leader Jo Swinson says her party would scrap business rates if elected, in order to support small businesses.
Business rates are a tax based on rental values of the property that businesses occupy. Lobby groups often complain that rates have gone up faster than inflation since the current regime was introduced in 1990.
Speaking to business leaders in London, Ms Swinson said her government would provide “clear action” to breathe new life into high streets.
