It has been a welcome development that in recent years the Government sought to reduce the tax burden on both the individual and on business. It has and will continue to provide an incentive for companies to develop and expand as well as providing individuals with an incentive to participate in the labour force. However, there is one area of business taxation that has been forgotten. It is an area where businesses have experienced increases over the past ten years averaging almost twice the rate of inflation. This area is commercial rates.