Andy Burnham’s proposed overhaul of business rates to support small high street firms could cost approximately £880 million annually, according to analysis by global tax firm Ryan. The plan aims to lift over 140,000 small premises out of paying business rates by increasing the 100% relief threshold from a rateable value of £12,000 to £18,000. To fund this initiative while maintaining fiscal rules, Burnham suggests targeting "online giants" like Amazon by increasing taxation on large warehouses and major developments on the outskirts of cities. This strategy seeks to redistribute the tax burden from the retail, hospitality, and leisure sectors toward larger commercial properties. The proposal aims to provide significant relief to small businesses currently facing rising tax payments, though experts question the feasibility of maintaining revenue neutrality through these specific tax adjustments.