An introduction to business rates

Discusses the implications of the Local Government Finance Act 1988 as amended by the Local Government and Housing Act 1989. Explains the rules regarding occupation, empty property, valuation, challenging a rating, phasing of rates increases/reductions, composite hereditaments and community charge. Comments on new problem areas. Observes that the new rating system has made a complicated subject even more complicated. Concludes that the property manager has the opportunity to use the new system to best advantage.