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Vol 21 No 10 Oct/Nov 2016

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Rating Law: The Uniform Business Rate

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ISBN13: 9780421525702
ISBN: 0421525703
Published: July 1995
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback
Price: Out of print



Rating Law: The Uniform Business Rate updates rating law and practice to reflect the introduction of the Uniform Business Rate and the 1995 revaluation. It provides a concise guide to the recent provisions and changes in the law, such as:-

  • the introduction of the Uniform Business Rate 1990;
  • procedural changes introduced for the 1995 revaluation;
  • the 1995 Plant and Machinery Order.
      The aim is to present current law and practice in simple terms to cover both theory and practical use.
      • Readers will benefit from the clear analysis and guidance on rating law issues
      • Discusses the significance and implications of the rating revaluation in April 1995
      • Flow charts aid the description of practices.

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Subjects:
Commercial Property
Contents:
Introduction and history
Principles of valuation
Liability for rates
Total and partial exemptions from rating
Compilation and alteration of the rating list;
Methods of assessment
Referencing of properties;
Assessment of retail and commercial property;
Industrial property, plant and machinery, mineral herditaments;
Assessment of licensed premises
Garages and service stations
Valuation of public utility undertakings;
Community properties
Valuation of miscellaneous properties;
Council Tax;