This paper describes the many disadvantages associated with the National Non-Domestic (Business) Rates in the UK, and proposes replacing them with a Land Value Tax as proposed in the Mirrlees Review. It describes the impact of such a proposal, and proposes the details of a feasibility study that should be conducted by Treasury. Such a reform would reduce the burden of rates on premises that make good use of their site, while increasing the financial costs for sites that are poorly used, underdeveloped , derelict or being held out of use until their sale price rises. Owners of these sites would either have to make good use of their site or sell it to somebody who will. This would make land available for enterprise, stimulate economic growth in areas where the local economy is struggling and provide employment opportunities for local people.