...Elaine Hargreaves The current business rate system came into force in 1990,introducing a non‐domestic rating multiplier across England and Wales and committing the Government to five‐yearly revaluations. Rateable values are based on rental levels and, at the 1990 revaluation, office occupiers...

...A.H. Evans Explains the important features of the new rating system, and how they interface with the major elements retained from the old. Discusses new terminology, hereditament, relevant property, non‐domestic property,and composite hereditament, as well as rateable value, methods of valuation...

...Ian Gatenby; Carol Hooper 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...