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This is my third video on this issue — and my second one today — because the situation is moving fast and the reality is hitting even harder by the hour. What’s happening right now with the VOA and the new business rates system is not a small problem. It’s not a hospitality problem. It is a United Kingdom small business emergency. The core issue is simple: You cannot calculate business rates on revenue alone. You must take profit into account. Basing rates on turnover — without recognising risin