Business Rates In Scotland
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Business rates is the commonly used name of Non-Domestic
Rates Rate or rates may refer to: Finance * Rate (company), an American residential mortgage company formerly known as Guaranteed Rate * Rates (tax), a type of taxation system in the United Kingdom used to fund local government * Exchange rate, rate ...
in
Scotland Scotland is a Countries of the United Kingdom, country that is part of the United Kingdom. It contains nearly one-third of the United Kingdom's land area, consisting of the northern part of the island of Great Britain and more than 790 adjac ...
, a tax on occupation of non-domestic property. Rates are a
property tax A property tax (whose rate is expressed as a percentage or per mille, also called ''millage'') is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or Wealth t ...
used to fund local services that dates back to the
Poor Law In English and British history, poor relief refers to government and ecclesiastical action to relieve poverty. Over the centuries, various authorities have needed to decide whose poverty deserves relief and also who should bear the cost of hel ...
.


History

The Poor Law introduced in
Scotland Scotland is a Countries of the United Kingdom, country that is part of the United Kingdom. It contains nearly one-third of the United Kingdom's land area, consisting of the northern part of the island of Great Britain and more than 790 adjac ...
in 1579 provided for a poor rate to be levied to fund poor relief. The
Poor Law (Scotland) Act 1845 The Poor Law (Scotland) Act 1845 ( 8 & 9 Vict. c. 83) was an Act of Parliament that reformed the Poor Law system of Scotland. Main provisions * The creation of a Board of Supervision to regulate the Poor Law system. * A retention of the parish- ...
modernized the system, and the Lands Valuation (Scotland) Act 1854 established the foundations of the modern system. The
Valuation and Rating (Scotland) Act 1956 Valuation may refer to: Economics *Valuation (finance), the determination of the economic value of an asset or liability **Real estate appraisal, sometimes called ''property valuation'' (especially in British English), the appraisal of land or bui ...
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 The Community Charge, colloquially known as the Poll Tax, was a system of local taxation introduced by Margaret Thatcher's government whereby each taxpayer was taxed the same fixed sum (a "poll tax" or " head tax"), with the precise amount bei ...
in Scotland, later to be replaced with Council Tax.


Scope

The
Local Government Finance Act 1988 The Local Government Finance Act 1988 (c. 41) introduced significant reforms to local taxation in the United Kingdom (except Northern Ireland). The old systems of rates were replaced by the Community Charge (for individuals) and business rates ...
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 England and Wales () is one of the Law of the United Kingdom#Legal jurisdictions, three legal jurisdictions of the United Kingdom. It covers the constituent countries England and Wales and was formed by the Laws in Wales Acts 1535 and 1542. Th ...
from 1990, and the
Local Government Finance Act 1992 The Local Government Finance Act 1992 (c. 14) includes obligations of the occupants or (in the case of vacant properties and houses of multiple occupation) the owners of properties in the United Kingdom (except Northern Ireland Northern Ir ...
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 Scots law () is the List of country legal systems, legal system of Scotland. It is a hybrid or mixed legal system containing Civil law (legal system), civil law and common law elements, that traces its roots to a number of different histori ...
, it remains fundamentally different from the system in
England and Wales England and Wales () is one of the Law of the United Kingdom#Legal jurisdictions, three legal jurisdictions of the United Kingdom. It covers the constituent countries England and Wales and was formed by the Laws in Wales Acts 1535 and 1542. Th ...
.


See also

*
Taxation in Scotland Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the UK government, to the Scottish Government and to local government. Currently 32.4% of taxation collected in Scotland is in th ...
*
Local income tax Several political parties have advocated a local income tax in Scotland as an alternative to the Council Tax, as part of funding for local authorities. Various proposals were promoted during the 2007 general election campaign. Proposals In 200 ...
*
Business rates in England Business rates in England, or non-domestic rates, are a tax on the occupation of non-domestic property (National Non-Domestic Rates; NNDR). Rates (tax), Rates are a property tax with ancient roots that was formerly used to fund local services t ...
*
Taxation in the United Kingdom In the United Kingdom, taxation may involve payments to at least three different levels of government: Government of the United Kingdom, central government (HM Revenue and Customs), Devolution in the United Kingdom, devolved governments and Loc ...
*
Rates Rate or rates may refer to: Finance * Rate (company), an American residential mortgage company formerly known as Guaranteed Rate * Rates (tax), a type of taxation system in the United Kingdom used to fund local government * Exchange rate, rate ...
* Local government in the United Kingdom:Funding


References


External links


Scottish Assessors Association
{{Rates in the United Kingdom Taxation in Scotland Local government in Scotland Property taxes
Scotland Scotland is a Countries of the United Kingdom, country that is part of the United Kingdom. It contains nearly one-third of the United Kingdom's land area, consisting of the northern part of the island of Great Britain and more than 790 adjac ...
Scotland Scotland is a Countries of the United Kingdom, country that is part of the United Kingdom. It contains nearly one-third of the United Kingdom's land area, consisting of the northern part of the island of Great Britain and more than 790 adjac ...
Rates Rate or rates may refer to: Finance * Rate (company), an American residential mortgage company formerly known as Guaranteed Rate * Rates (tax), a type of taxation system in the United Kingdom used to fund local government * Exchange rate, rate ...