The British Independent Retailers Association (Bira) has set out six demands for the Autumn Budget 2026, focusing on rising business costs and competition from overseas ecommerce.
The trade body is calling for action on business rates, employment costs, low-value imports, VAT compliance, retail crime and town centre parking.
Bira is consulting its members before submitting its recommendations to the Treasury. It says the measures are intended to reduce costs for independent retailers and address competitive pressures facing UK high streets.
“The Government has put high streets back on the agenda, but if we are to see real positive change, it will require bold and practical measures that support independent retailers,” said Bira CEO Andrew Goodacre.
The consultation comes as the government focuses on measures to support high streets and create a more level playing field between physical retailers and overseas online sellers.
Business rates and employment costs
1. Restore business rates relief
Business rates are at the top of Bira’s Budget priorities. The association wants the government to restore the 75% retail, hospitality and leisure business rates discount previously available to eligible businesses, subject to a £110,000 cash cap.
It is also calling for measures to ensure that no independent retailer faces a higher business rates bill next year, alongside longer-term reform of the system.
The demands follow changes to business rates in England introduced in April 2026. The previous temporary retail, hospitality and leisure relief scheme, which provided a 40% discount in 2025-26, was replaced by lower permanent multipliers for qualifying properties with rateable values below £500,000.
For 2026-27, the multiplier for qualifying retail, hospitality and leisure properties is 38.2p for properties with a rateable value below £51,000 and 43p for those with a rateable value from £51,000 to below £500,000. Properties with rateable values of £500,000 or more are subject to a higher 50.8p multiplier.
Bira has argued that the changes do not go far enough to protect independent retailers from higher costs. Its Budget proposal seeks to restore support closer to the previous discount-based system.
2. Increase the Employment Allowance
Employment costs form the second part of Bira’s tax proposals. The association wants the Employment Allowance increased to £20,000, reducing the National Insurance bills of eligible employers.
Bira says the measure would help smaller businesses manage higher employment costs.
Closing the gap on overseas ecommerce
3. Bring forward low-value import reforms
Competition from low-value overseas ecommerce imports forms another major part of Bira’s Budget demands.
The association wants the government to accelerate planned reforms to the customs treatment of low-value goods, bringing the changes into effect in 2027.
The government has confirmed plans to remove the £135 customs duty relief for low-value commercial imports and introduce new arrangements covering data, payments and compliance. The reforms are currently due to take effect by October 2028 at the latest.
The timetable has already been brought forward by six months. In June, the government said faster implementation was intended to create fairer competition between high street businesses and overseas online sellers.
Bira wants the reforms introduced sooner, arguing that current arrangements put UK retailers at a disadvantage when competing with overseas sellers.
4. Strengthen VAT enforcement
VAT compliance is another part of its proposals. Bira wants the government to take action by April 2027 against overseas sellers that fail to comply with UK VAT rules.
VAT is already due on goods imported into the UK regardless of their value. For most consignments worth £135 or less sold directly to UK consumers, overseas sellers must charge and account for VAT at the point of sale. Online marketplaces generally take on that responsibility when they facilitate qualifying sales.
Bira wants stronger enforcement of these existing rules. Its proposals reflect wider retail industry concerns about the impact of low-value ecommerce imports on competition between UK-based businesses and overseas sellers.
Tackling retail crime and supporting high streets
5. Maintain investment in policing
Bira is calling for continued investment in community and neighbourhood policing to tackle shop theft and anti-social behaviour.
Police-recorded shoplifting offences in England and Wales fell by 4% to 507,086 in the year ending March 2026, from 530,324 a year earlier, according to the Office for National Statistics. Despite the decline, Bira says retail crime remains a major concern for independent businesses.
Goodacre welcomed the reduction in recorded offences but warned that “the level of retail crime remains extraordinarily high”.
The Crime and Policing Act 2026 has also introduced measures aimed specifically at retail crime, including a new offence covering assaults on retail workers and changes to the treatment of lower-value shop theft.
Bira has welcomed stronger enforcement but says retailers continue to face significant levels of crime.
6. Reduce town centre parking costs
Bira’s sixth Budget demand concerns a national approach to reducing town centre parking costs.
The association argues that more affordable parking could encourage consumers to visit high streets.
Parking charges are generally determined locally, but Bira sees the cost and availability of parking as part of the wider challenge facing independent retailers seeking to attract customers to physical stores.
Bira’s six demands bring together business costs, employment, overseas ecommerce, retail crime and town centre accessibility as it seeks further government support for independent retail.
Its consultation closes on 9 September. Bira will then finalise its recommendations and encourage independent retailers to raise the proposals with their local MPs.
