The trade body also wants Mr Osborne to announce by the 2016 Budget whether he wants the tax to remain linked to property in the future, or whether the Treasury will issue the tax on the basis of sales, margin, profit or employment instead. It wants the Chancellor to explain is comments that the review will be “fiscally neutral”, which suggested that the amount of tax that businesses pay could remain the same, and the layout a timetable for how and when the tax will be reformed.