104:. c. 90), revaluations were supposed to take place every five years but in practice they were frequently delayed or suspended. Revaluations took place in 1928/1929, 1934, 1956 (but based on 1939 values), 1963, and 1973. A revaluation due in the early 1980s was scrapped by the Secretary of State for the Environment
265:
The rateable value should represent the reasonable rental value of the occupation according to the circumstances at the "Material Day" and according to rental values at the "Antecedent
Valuation Date". (For the compiled 2005 Rating List the "Material Day" is 1 April 2005 and the "Antecedent Valuation
250:
Rates on non-residential property (business rates) are still charged, at a uniform rate set by central government. Rates are collected by local councils, and were, until recently, distributed nationally. Each local authority now keeps the money they collect meaning that some local authorities collect
374:
the defendant could, at least in theory, choose between enjoying the right and paying his proportion of the cost or alternatively giving up the right and saving his money. In the present case the owners of
Walford House could not in theory or in practice be deprived of the benefit of the mutual
191:
Domestic rates were a more stable income source for local government as they are based entirely on property values which provide greater financial certainty to councils - reducing their cost of borrowing. Evasion of domestic rates was also more difficult in
Scotland than in England as property
339:
Leasehold properties rest on the terms of the lease, with little regulation of their terms, but the possibility of revision (variation or rectification) by negotiation or representation. In lease draftsmanship the terms "estate charge" and "service charge"
196:
is incomplete and a compulsory public declaration is a more recent requirement. Council Tax is slightly easier to evade than domestic rates as liability for
Council Tax falls on the occupants rather than the property owner - the UK does not have a complete
180:, which provide an important historical source, as they record the name of the head of the household for every home in Scotland on set years; usually at five yearly intervals. All transfers of property ownership in Scotland are recorded in the
309:, to cover a whole river basin. These charge drainage rates to people anywhere in them. As to farming, rates apply to all occupiers of agricultural land and buildings within a drainage district. This saw reiteration and other laws made, in the
301:. This hampered the work of drainage authorities for four centuries – as to intended/inceptive work they could only charge permanent occupiers voluntarily receiving direct benefit, or face valid legal objection. Overturned by the
272:
From April 2023, retailers will receive temporary support from the government with business rates with a 75% discount on business rates up to a limit of £110,000 per business, following shop closures reaching a 5 year high.
269:
Later physical changes will have a later
Material Day but the Antecedent Valuation Date will still be 1 April 2003 for the currency of the 2005 Rating List. The Rating List is a public document.
165:
As in
England, the individual domestic rates bill was calculated by multiplying the rateable valuation of a property by the domestic poundage rate set by the local Council. Before the
97:
153:. Rate levels are set annually. The domestic rates are based on the capital value of the residential property on 1 January 2005. Valuation and rating of property is handled by
382:
Thus someone with property above or below a freehold (for example) may struggle to oblige that freehold's owner to carry out their moral obligations, without a prior
310:
86:
595:
192:
ownership in
Scotland can be more easily proven as Scots law has required public registration for a transfer of property to be effective since 1694, whereas
285:
In some parts a drainage rate must be charged to fund drainage work which protects these low-lying and erosion-subjected parts from flooding. The first
177:
722:
123:
that was the same for everyone within a council area, a figure that could differ greatly per local authority. This was soon replaced with the
202:
588:
85:
As local government developed, separate rates were collected by parish authorities, borough corporations and county authorities. The
425:
127:, a system based on the estimated market value of property assessed in bands of value, with a discount for people living alone.
717:
581:
258:
and other non-business occupations. The exception to this is where a hereditament is exempt by virtue of
Schedule 6 of the
170:
166:
150:
89:
ended the practice of separate rates being levied for individual purposes, such a highway rate and provided for a unified
464:
649:
628:
241:
136:
96:
Rates on residential property were based on the nominal rental value, reassessed periodically in revaluations. By the
360:
259:
350:
38:
are collected in
Northern Ireland and were collected in England and Wales before 1990 and in Scotland before 1989.
343:
Rates can attach to freeholds by express original covenant on the title such as for the optional promenade use in
185:
254:
Rating assessments (rateable values) are made on all non-domestic properties. As well as business, this includes
665:
492:
108:
in June 1979, with
Heseltine urging householders to tear up the forms already sent out by the Valuation Office.
317:
216:
as in England and Wales. Since devolution, there have been attempts to replace Council Tax in Scotland with a
181:
82:
in 2001 said "The law of rating is statutory and ancient, going back even before the Poor Relief Act 1601".
333:
217:
633:
245:
154:
618:
233:
146:
198:
415:
RF Williams v Scottish & Newcastle Retail Ltd (Valuation Officer) 15 Feb 2001 EWCA Civ 185, CA
209:
116:
623:
321:
237:
452:
696:
691:
302:
294:
63:
8:
391:
221:
478:
465:"Scotland Land Registry Searches - What are the Land Register and the Sasine Register"
395:
345:
290:
286:
112:
105:
101:
355:
325:
193:
142:
306:
79:
387:
157:. Domestic rates are now unique to Northern Ireland within the United Kingdom.
27:
573:
305:, repealing 20 Acts from 1531 to the Land Drainage Act 1929, the setup became
711:
506:
281:
Taxes raised for other purposes are also called rates in the United Kingdom.
201:
therefore Councils must rely on other forms of identification - such as the
255:
120:
23:
546:
681:
213:
145:. Domestic rates consist of two components, the Regional rate set by the
124:
90:
383:
78:. They often levied these earlier to fund poor law relief. Indeed, the
686:
71:
45:
of a property, and only in the case of unoccupied property does the
75:
67:
297:
in 1531, which established a chronologically ordered principle of
507:"Retail: Last year saw a big jump in the number of shops closing"
493:"Searching for the owner of unregistered land - HM Land Registry"
251:
a disproportionate amount when compared to number of residents.
169:, domestic rates were set by Regional Councils, and prior to the
426:"Rates and valuations guide | the Royal Berkshire Archives"
329:
208:
Rates were abolished in Scotland in 1989 and replaced with the
141:
Domestic rates are the current local government taxation in
176:
The rateable value of domestic properties was recorded in
398:
as these together benefit otherwise burdened freeholds.
289:
to authorise the collection of drainage rates was the
375:
rights of support if they failed to repair the roof.
205:
to identify, locate and pursue Council Tax evaders.
324:on paving by residential property it covers around
709:
603:
438:Alan Day, "Heseltine's hassle over the Rates",
589:
34:are collected throughout the United Kingdom.
535:. Oxford University Press. pp. ix–xiii.
596:
582:
530:
66:; this removed all doubt that parishes (
115:in 1990 were briefly replaced with the
62:Rates formally became universal by the
723:Local government in the United Kingdom
710:
577:
173:, rates were set by County Councils.
531:Dobson, Alban; Hull, Hubert (1931).
57:
16:Property taxes in the United Kingdom
130:
13:
390:, due to the high value placed on
242:Business rates in Northern Ireland
212:which was in turn replaced by the
137:Domestic rates in Northern Ireland
14:
734:
260:Local Government Finance Act 1988
227:
52:
262:which specifies exempt classes.
119:(so called "poll tax"), a fixed
561:
539:
167:1996 reform of local government
30:used to fund local government.
549:. Lindsey Marsh Drainage Board
524:
499:
485:
471:
457:
445:
432:
418:
409:
318:Crown Estate Paving Commission
276:
41:Rates are usually paid by the
1:
402:
149:and the District rate set by
98:Rating and Valuation Act 1925
453:National Records of Scotland
349:, or communal garden use in
334:Crown Estate Paving Act 1851
7:
718:Rates in the United Kingdom
605:Rates in the United Kingdom
353:. The case was approved by
160:
49:become liable to pay them.
10:
739:
533:The Land Drainage Act 1930
246:Business rates in Scotland
231:
155:Land and Property Services
134:
70:) should and could levy a
674:
658:
642:
611:
234:Business rates in England
147:Northern Ireland Assembly
697:Capping rebellion (1985)
266:Date" is 1 April 2003).
692:Poplar rebellion (1921)
479:"Registration Act 1617"
238:Business rates in Wales
377:
311:Land Drainage Act 1991
303:Land Drainage Act 1930
186:Scottish Land Registry
442:, 1 July 1979, p. 10.
386:or enduring chain of
368:
322:local statutory rates
232:Further information:
87:County Rates Act 1739
299:no benefit, no rates
151:11 district councils
64:Poor Relief Act 1601
392:privity of contract
363:said the following.
182:Register of Sasines
171:1975 reorganisation
495:. 5 February 2018.
384:deed of rentcharge
102:15 & 16 Geo. 5
705:
704:
567:UKHL 3, 2 AC 310
396:privity of estate
388:deed of covenants
372:Halsall v Brizell
346:Halsall v Brizell
291:Statute of Sewers
287:Act of Parliament
199:identity register
113:England and Wales
106:Michael Heseltine
58:England and Wales
730:
650:Northern Ireland
629:Northern Ireland
598:
591:
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568:
565:
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430:
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416:
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359:, but narrowed.
356:Rhone v Stephens
307:catchment boards
218:Local income tax
210:Community Charge
194:HM Land Registry
143:Northern Ireland
131:Northern Ireland
117:Community Charge
738:
737:
733:
732:
731:
729:
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708:
707:
706:
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670:
654:
638:
607:
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547:"Drainage Rate"
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529:
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486:
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295:King Henry VIII
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248:
230:
178:valuation rolls
163:
139:
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80:Court of Appeal
60:
55:
24:tax on property
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12:
11:
5:
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646:
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643:Domestic rates
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631:
626:
621:
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612:Business rates
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593:
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365:
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361:Lord Templeman
351:garden squares
341:
337:
314:
278:
275:
229:
228:Business rates
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222:Land Value Tax
203:electoral roll
162:
159:
135:Main article:
132:
129:
59:
56:
54:
53:Domestic rates
51:
36:Domestic rates
32:Business rates
28:United Kingdom
15:
9:
6:
4:
3:
2:
735:
724:
721:
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716:
715:
713:
698:
695:
693:
690:
688:
685:
683:
680:
679:
677:
673:
667:
666:Drainage rate
664:
663:
661:
657:
651:
648:
647:
645:
641:
635:
632:
630:
627:
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622:
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256:village halls
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551:. Retrieved
541:
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515:. Retrieved
513:. 2023-01-02
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440:The Observer
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332:, under the
298:
293:, passed by
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268:
264:
253:
249:
207:
190:
175:
164:
140:
121:tax per head
110:
95:
84:
74:to fund the
61:
46:
42:
40:
35:
31:
19:
18:
682:Church rate
553:24 November
277:Other rates
214:Council Tax
125:Council Tax
91:county rate
712:Categories
675:Historical
517:2023-01-02
403:References
687:Poor rate
340:dominate.
111:Rates in
72:poor rate
634:Scotland
511:BBC News
161:Scotland
76:Poor Law
68:vestries
43:occupier
619:England
320:levies
184:or the
26:in the
330:London
244:, and
220:and a
22:are a
659:Other
624:Wales
47:owner
20:Rates
555:2012
451:See
394:and
316:The
370:In
714::
509:.
328:,
240:,
236:,
224:.
188:.
93:.
597:e
590:t
583:v
557:.
520:.
481:.
467:.
428:.
336:.
313:.
100:(
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