| Description |
1 online resource (529 p.) |
| Contents |
Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- Cases -- Statutes -- England -- Wales -- Northern Ireland -- Acknowledgements -- 1 Introduction -- 1.1 Introduction to Rating -- 1.2 Historical -- 1.3 Other Approaches to Local Property Taxation -- 1.4 Rateable Properties -- 1.5 Assessment -- 1.6 Revaluation -- 1.7 Collection -- 1.8 Developments in the System -- 1.9 Transitional Arrangements -- 1.10 Wales -- 1.11 Scotland -- 1.12 Northern Ireland -- 1.13 The Irish Republic -- 1.14 Illustrative Rateable Values -- 1.15 Current Issues and Forthcoming Changes |
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2 The Rateable Occupier -- 2.1 Introduction -- 2.2 Actual Occupation -- 2.3 Exclusive Or Paramount Occupation -- 2.4 Beneficial Occupation -- 2.5 Transience -- 2.6 Rateable Chattels -- 2.7 Summary -- 2.8 Wales -- 3 The Hereditament -- 3.1 Introduction -- 3.2 Within One Or More Billing Authorities' Areas -- 3.3 A Single Rateable Occupier -- 3.4 Capable of Separate Occupation -- 3.5 A Single Geographical Unit -- 3.6 Geographical Test -- 3.6.1 The PICO Test (Property in Common Occupation) -- 3.6.2 The Functional Test -- 3.7 Single Purpose -- 3.8 Single Definable Position |
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3.9 When Does a Hereditament Come Into Existence? -- 3.10 Relevant Non-Domestic Hereditaments -- 3.11 Summary -- 3.12 Wales -- 4 The Domestic/non-Domestic Borderline -- 4.1 Introduction -- 4.2 Definition of Domestic Property -- 4.2.1 Cases On Defining Domestic Property -- 4.3 Hotels -- 4.4 Holiday Cottages and Other Self-Catering Accommodation -- 4.5 Composite Hereditaments -- 4.6 Valuation of Composites -- 4.7 De Minimis Uses -- 4.8 Short-Stay Accommodation and the 'Six Person Rule' -- 4.9 Rating List Entries -- 4.10 Wales -- 5 Exemptions and Reliefs -- 5.1 Introduction -- 5.2 Exemptions |
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5.2.1 Agricultural Land -- 5.2.2 Agricultural Buildings -- 5.2.3 Livestock Buildings -- 5.2.4 Syndicates of Farmers and Bodies Corporate -- 5.2.5 Fish Farms -- 5.2.6 Places of Public Religious Worship -- 5.2.7 Trinity House Properties -- 5.2.8 Sewers -- 5.2.9 Property of Drainage Authorities -- 5.2.10 Parks -- 5.2.11 Ancillary Parts of a Park -- 5.2.12 Property Used for Disabled Persons -- 5.2.13 Air-Raid Protection Works -- 5.2.14 Swinging Moorings -- 5.2.15 Road Crossings Over Watercourses, Etc. -- 5.2.16 Property Used for Road User Charging Schemes -- 5.2.17 Visiting Forces -- 5.3 Reliefs |
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5.3.1 NNDR Multiplier -- 5.3.2 Empty Property -- 5.3.3 Hardship -- 5.3.4 Rural Shops -- 5.3.5 Stud Farms -- 5.3.6 Charitable Relief -- 5.3.7 Small Business Rate Relief (SBRR) -- 5.3.8 Embassies and Diplomats -- 5.3.9 Public Lavatories -- 5.3.10 Improvement Relief -- 5.3.11 Retail, Hospitality and Leisure Business Rates Relief Scheme -- 5.3.11 Supporting Small Business Relief (SSBR) -- 5.4 Wales -- 5.4.1 Retail, Leisure and Hospitality Rates Relief -- 5.4.2 Small Business Rates Relief Scheme -- 5.4.3 Transitional Relief -- 5.4.4 Hardship -- 6 The Basis of Valuation -- 6.1 Rateable Value |
| Summary |
Rating Valuation: Principles and Practice has long been the standard go-to guide for both students studying rating valuation and practitioners needing a comprehensive reference book covering rating law, valuation and, importantly, practice |
| Notes |
Description based upon print version of record |
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6.2 Interpreting the Definition of Rateable Value |
| Form |
Electronic book
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| Author |
Brown, Peter K
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| ISBN |
9781003806158 |
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1003806155 |
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