It’s the aim too:
Business rates are collected on commercial property and are linked to the underlying value of the premises. The tax is widely seen as outmoded because it penalises companies that need a presence in town centres, where values are higher, resulting in them paying more in rates than online and out-of-town rivals.
Given that it’s the landlords that actually bear the burden this is why we do it as well. There is a value to that land at that location. It’s a Ricardian Rent. So, tax the bugger, that’s the point if it.