There are a number of distortions within the existing business rates determination structures that restrict investment in low-carbon technologies. If these were addressed, businesses could more easily deploy the technologies needed to meet Net Zero while also improving productivity. HM Treasury's fundamental review of business rates: call for evidence 424 explored how we can ensure business rates are not a barrier to our Net Zero ambitions We will work to ensure that the transition to Net Zero is fair and proportionate across the UK through improving our approach to affordability. 424 HM Treasury (2020), 'HM Treasury fundamental review of business rates'