...Frances Plimmer; W.J. McCluskey; Owen Connellan The importance of local government within the UK has never been stronger, and this has direct implications as to the most appropriate method of financing this level of government. The council tax in Great Britain and traditional domestic rates...

...William McCluskey On 1 April 1997 the rating revaluation of non‐domestic property in Northern Ireland came into force, representing a period of 19 years since property values were last reviewed. During that period commercial property values have changed significantly across property types...