Business rates

Business Rates or Non Domestic Rates are a tax on almost all non-domestic property, in addition to some items of rateable plant and machinery. In England and Wales the new rating system came into force on 1 April 1990. Since then we have had five year cycles of Rating Revaluations. The current rating list for England, Wales and Scotland came into force on 1 April 2010 and ceases to exist on 31 March 2015. Northern Ireland deferred its revaluation due from 1 April 2010 and has not had one since 1 April 2003. In all four countries the system is broadly similar, but different statutes exist in Scotland and Northern Ireland and a number of the Welsh Regulations are different to those in England. Case law is relevant to all countries.

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