The changing of the habits is probably the most impactful change as spend diverts away from High Streets, to out of town shopping centres or online. Increased costs levied by government is a bit of a poor catch all term. There's cost base changes on employment, which given lower demand exacerbates the issue. Which is separate to a discussion on why the High Street fundamentally isn't working.
In terms of things like rates, they've risen by about 10% or so over the last 20 years. The problem largely on rates is down to the property market, the natural increase in property price over time has meant the rateable value has made business rates a challenge. Ironic considering those who have benefitted the most on domestic house pricing are usually the most vocal when they want a return to a nostalgic High Street where there's a butcher, baker and candlestick maker.
The wider challenge is you've got private landlords currently land banking on High Streets, waiting for CPO's from local authorities tasked to transform High Streets into a mixed use area of commercial and residential. That's probably the most important subject that isn't being spoken about.