Business rates
Business rates are a local tax paid by the occupiers of non-domestic property in England and Wales. Business rates are calculated and collected by local authorities. They are put in a central pool and then redistributed back to local authorities to help to pay for local services.
Business rates depend on:
- The rateable value of a property, which is set by the Valuation Office Agency (VOA).
- The multiplier set by central government.
- Rate relief schemes applied by the local authority.
NB: On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information.
[edit] Related articles on Designing Buildings Wiki
- Business rates and 'reasonable repair'.
- Capital gains tax.
- Check, challenge, appeal.
- Income tax.
- Industrial buildings allowance (IBA)
- Local property tax.
- PAYE.
- Rate relief schemes.
- Rateable value.
- Rates.
- Staircase tax.
- Stamp duty.
- Tax relief.
- VAT.
- VAT reverse charge.
[edit] External references
Featured articles and news
Partnership avoids the need for listed building consent.
Connecting building design from inception to completion to operations.
Gregor Harvie predicts interoperability will be construction’s Uber moment.
ICE's State of the Nation 2020
Expert commentary and insight.
Guidance offered for stained glass window maintenance.
Define need before determining viability.
Adding civility to civil engineering
Framework examines social value of projects.
An open ended procurement method
RfX or Request for [fill in the blank].
Organisation establishes Equality, Diversity, Inclusion taskforce.
The new deal for infrastructure
Government announces plans for new building projects.
Outsourcing method to procure and manage supplies.
Joint support of Local Authority Historic Environment and Conservation Services.
The Chesapeake Bay Bridge-Tunnel is an outstanding achievement.
Buildings of the interwar years. Book review.
Protecting irreplaceable heritage
Ireland’s climate change sectoral adaptation plan.