Business rates in Scotland

Business rates in Scotland

Business rates is the commonly used name of rates in Scotland, a tax on occupation of non-domestic property. Rates are a property tax used to fund local services that dates back to the Poor Law.

History

The Poor Law introduced in Scotland in 1579 provided for a poor rate to be levied to fund poor relief. The Poor Law (Scotland) Act 1845 modernised the system, and the Lands Valuation (Scotland) Act 1854 established the foundations of the modern system.

The Valuation and Rating (Scotland) Act 1956 established a system of five-yearly revaluations, undertaken by an Assessor appointed by the local authority.

In 1989, domestic properties were removed from the rating system with the introduction of the Community Charge in Scotland, later to be replaced with Council Tax.

cope

The Local Government Finance Act 1988 amended the existing rating system in Scotland from 1990 at the same time as introducing a new system of business rates in England and Wales from 1990, and the Local Government Finance Act 1992 made further changes. While the latter two acts applied to the whole of the United Kingdom, as the Scottish system is based on Scots law, it remains fundamentally different from the system in England and Wales.

ee also

* Local income tax
* Business rates in England and Wales
* Taxation in the United Kingdom
* Rates
*

External links

* [http://www.saa.gov.uk/ Scottish Assessors Association]


Wikimedia Foundation. 2010.

Игры ⚽ Нужна курсовая?

Look at other dictionaries:

  • Business rates in England and Wales — This article is about Business rates in England and Wales. For Scotland, see Business rates in Scotland. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central gover …   Wikipedia

  • Rates (tax) — This article is about the property tax system. For the burden ratio at which a business or person is taxed, see Tax rate. For the current local government tax levied in England, Scotland, and Wales, see Council Tax. Rates are a type of property… …   Wikipedia

  • Business improvement district — A business improvement district (BID) is a defined area within which businesses pay an additional tax or fee in order to fund improvements within the district s boundaries. Grant funds acquired by the city for special programs and/or incentives… …   Wikipedia

  • Local government in Scotland — Scotland This article is part of the series: Politics and government of Scotland …   Wikipedia

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • Scotland — /skot leuhnd/, n. a division of the United Kingdom in the N part of Great Britain. 5,205,000; 30,412 sq. mi. (78,772 sq. km). Cap.: Edinburgh. * * * I Northernmost country of the United Kingdom. Area: 30,421 sq mi (78,789 sq km). Population… …   Universalium

  • Scotland in the modern era — History of Scotland This article is part of a series Chronologicy …   Wikipedia

  • Business ownership within England and Wales — There are many ways in which a business may be owned under the legal system of England and Wales.Different types of ownership are suitable for organisations depending on the degree of control the owners wish to have over the business. The choice… …   Wikipedia

  • Business Contract Hire — Contract hire is a term used in the UK to describe a longer term (usually 2 years) RENTAL of a vehicle. There is a considerable industry the contract hire and leasing sector in the UK, with the largest current player being LEX a wholly owned… …   Wikipedia

  • Economy of Scotland — The economy of Scotland is closely linked with the rest of the United Kingdom and the wider European Economic Area, it is essentially a mixed economy. Scotland has the third largest GDP per capita of any region in the United Kingdom after the… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”