Rates and the property manager — Part II

Abstract

There is a danger that any significant changes in the rating system will involve only dwellings and that non‐domestic rating will continue as before. There are, however, strong arguments for either the reform, or abolition of, rates on business premises. They are not related to ability to pay or the cost of services used; the payers are not local voters and infrequent revaluations alter unfairly the relative burdens of different businesses. Non‐domestic rates provided an estimated 24 per cent of local government rate fund revenue in Great Britain in 1981/82 compared with 19 per cent contributed by domestic rate payers and 57 per cent from Exchequer grants.

Citation

Oxley BSc, M. and Maxted BSc Msc DipTP ARICS, W.M. (1983), "Rates and the property manager — Part II", Property Management, Vol. 1 No. 3, pp. 242-246. https://doi.org/10.1108/eb006557