2009年10月11日 星期日

Business Rate, property tax

(本報記者董婷婷報道)倫敦市中心各區差餉(Business Rate)今年四月已隨通脹上升5%,但西敏市政府將再次大幅提高差餉。各地段的差餉增幅略有不同,其中武士橋(Knightbridge)、西區(West End)、五月花(Mayfair)等地增幅將高達100%;而華人商業最集中的 ...


Business rates is the commonly used name of non-domestic rates, a tax on the occupation of non-domestic property. Rates are a property tax used to fund local services that dates back to the Elizabethan Poor Law of 1601. The Local Government Finance Act 1988 introduced business rates in England and Wales from 1990, repealing its immediate predecessor, the general rate. The act also introduced business rates in Scotland, but as an amendment to the existing system which had evolved separately to that in the rest of Great Britain. Since the establishment, in 1997, of a Welsh Assembly Government able to pass secondary legislation, the English and Welsh systems have been able to diverge.

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