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This is a concise handbook for all those who require detailed information on the practical aspects of non-domestic rating and rate collection in England and Wales. It concentrates on matters of practical significance to tenants, landlords and owners of commercial property, giving a comprehensive but succinct analysis of the current mass of legislation, explaining key issues with examples wherever appropriate. Example calculations and useful specimen forms are also provided.
This edition has been expanded and updated to include new regulations relating to valuation tribunals and appeals; the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993; additional information on collection and enforcement; up-to-date examples having regard to the latest transitional relief regulations; the liability for rates in respect of unoccupied property and the interrelationship between non-domestic rating and the Council Tax.