"Scrap Business Rates and revive our town centres," the Liberal Democrat candidate for Whitehaven and Workington, Chris Wills, has announced.

The Lib Dems want to replace this levy with a tax to be paid by property owners, rather than the tenant.

"Too many landlords are ruthless with their business tenants.

"Business Rates are an unnecessary burden and we can remove it," he said. 

The current system requires tenants to pay tax on top of other costs, while under the proposed new system, building owners would pay a Commercial Landowner Levy.

Those landowners who face a tax increase will see their new bills phased in over four years. Under the proposals, local authorities will still be able to keep 50 per cent of tax returns from businesses.

"Now is the moment to revitalise our town centres with a sensible tax reform," he said.