19. To ask the Secretary of State for Communities and Local Government what assessment she has made of the effect on small businesses of changes in the level of business rates from April 2009. (269462)

21. To ask the Secretary of State for Communities and Local Government what assessment she has made of the effect on small businesses of changes in the level of business rates from April 2009. (269464)

Although an Impact Assessment is not required where a predetermined formula, such as the rate of inflation, changes the rate of a tax, the Government have recognised that managing cash flow is a key concern for businesses in the current economic climate. This is why the Chancellor announced on 31 March that businesses will be allowed to pay just 2 per cent. of the RPI-linked 5 per cent. increase in their business rates bills in 2009-10. The remaining 60 per cent. can be deferred until 2010-11 and 2011-12.