Title page
Contents
Summary 5
1. What are Business Improvement Districts? 6
1.1. Business Improvement Districts: the concept 6
1.2. UK BID legislation 7
England and Wales 7
Scotland and Northern Ireland 8
2. Establishing a BID 9
2.1. Proposals 9
2.2. The BID levy 10
Sums raised from BID levies 10
Different relief entitlements for BID levies 11
2.3. BID ballots 12
2.4. Support from government 13
England 13
Wales 14
Scotland 15
Northern Ireland 15
3. BID operations 16
3.1. Management of BIDs 16
3.2. Data and statistics: 2023 survey 16
3.3. Controversies 18
3.4. Terminating BIDs 20
3.5. BID levies during the Covid-19 pandemic 21
3.6. BIDs and 'tourist taxes' 22
3.7. Property owner BIDs 23
Table 1. sums raised from BID levies 10