Business rates in England and Wales

Former workhouse at Nantwich, dating from 1780. Workhouses developed as part of the poor law, which was funded by rates

City Hall, London. Entered in the 2005 rating list on 1 April 2005 as 110, The Queens Walk, London, SE1 2AA; offices and premises, rateable value £3,740,000.

Three Brindleyplace, an office block in Birmingham. Although a single building, it has multiple occupiers. It therefore contains multiple hereditaments, each with a separate entry in the 2005 rating list.

Business rates is the commonly used name of non-domestic rates, a tax on the occupation of non-domestic property (National Non-Domestic Rates – NNDR). Rates are a property tax with ancient roots that was formerly used to fund local services that was formalised with the Poor Law 1572 and superseded by the Poor Law of 1601. The Local Government Finance Act 1988 introduced business rates in England and Wales from 1990, repealing its immediate predecessor, the General Rate Act 1967. The act also introduced business rates in Scotland, but as an amendment to the existing system which had evolved separately to that in the rest of Great Britain. Since the establishment, in 1997, of a Welsh Assembly Government able to pass secondary legislation, the English and Welsh systems have been able to diverge.

单词	Small business rate relief
释义	Small business rate relief 英语百科 Business rates in England and Wales Business rates is the commonly used name of non-domestic rates, a tax on the occupation of non-domestic property (National Non-Domestic Rates – NNDR). Rates are a property tax with ancient roots that was formerly used to fund local services that was formalised with the Poor Law 1572 and superseded by the Poor Law of 1601. The Local Government Finance Act 1988 introduced business rates in England and Wales from 1990, repealing its immediate predecessor, the General Rate Act 1967. The act also introduced business rates in Scotland, but as an amendment to the existing system which had evolved separately to that in the rest of Great Britain. Since the establishment, in 1997, of a Welsh Assembly Government able to pass secondary legislation, the English and Welsh systems have been able to diverge.
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Small business rate relief

Business rates in England and Wales