I am sorry but this is simply not true. All business premises in the UK have their rateable value (RV's) set by the national VOA (Valuations Office Agency), and the subsequent business rate multiplier is also set by Whitehall. Any business failing to pay its rates bill without legitimate reason is tax evasion, pure and simple. Local councils therefore have a responsibility for two things:
A) Collecting the business rates owed (thus, a business tenant in a £50,000 rated premises, and with a rates multiplier of 47p in the pound would pay £23,500 in business rates to the local council every year, and you'd be surprised how large a £50,000 rated premises can be).
B) Administering rate relief to eligible organisations such as charities and small businesses who qualify for Small Business Rate Relief (SBRR). SBRR sees 100% rates relief for all businesses occupying premises with a rateable value under £12,000, and a sliding scale of relief up to RV's of £15,000, and believe it or not the vast majority of independent small local businesses - newsagents, hair salons, pet shops, DIY shops - tend to fall into the SBRR bracket, much to their satisfaction. A business can still have more than one premises and claim SBRR but if the cumulative RV's across more than one premises is over £15,000 you don't get any SBRR - this tends to protect the small independents and doesn't give a tax break to the national chains with many small outlets, which you have to say is fair and reasonable.
Your inference about special treatment for big business is not grounded in any reality that I've been in. Yes, there is occasional rate relief available via designated 'Enterprise Zone' status but these are typically reserved areas for businesses investing in big capital projects to establish a new or expanded manufacturing facilities and logistics hubs (think docks, airports and railway hubs) and who are thus creating long-term job posts that number in the hundreds and sometimes thousands.
Whether business rates are a fair, logical and progressive form of tax in 21st century Britain; who is to say? Personally I am of the option that they are often a blunt instrument that resembles the infamous window tax, but one thing's for certain and that is that I am sick to the back teeth of business rates being used as a stick to beat local authorities with.
CoY