176 Sentences With "rateable" | Random Sentence Generator

If no action is taken the note would not be rateable under Fitch's criteria.

The Trump Turnberry's rateable value is just over £1.6 million, or about $2.1 million.

Those with a rateable value up to £12,000—some 600,000 firms in all—will pay nothing, up from £6,000 currently.

If no corrective action is taken on the loan with maturity beyond the note's maturity, SGML II will not be rateable.

They are calculated as a proportion of the rent that could be charged on a commercial property, known as the rateable value.

The tax, at 200 percent of a newly built unit's rateable value, will need to be approved by the city's Legislative Council, Chief Executive Carrie Lam said.

With all charges being retained locally after 2020, councils cannot afford to see a big decrease in rateable values, as the pressure to pay for social care increases.

Businesses covered by the policy have a rateable value of less than £51,000 and include shops, cinemas, restaurants, music venues, small hotels, nightclubs, museums, art galleries, theatres, and others.

But the Scottish government announced that beginning next year, properties must have a "rateable value" of less than £1.5 million to be eligible for the tax break, according to the Sunday Herald.

"Our manifesto promised that for shops, cinemas, restaurants, and music venues with a rateable value of less than 51,000 pounds we would increase their business rates retail discount to 50%," Sunak told parliament, delivering the annual budge.

The tax, at 200 percent of a newly built unit's rateable value, which is the estimated annual rental value of a property, is among a series of property cooling measures announced by the city's chief executive, Carrie Lam.

The Act states that all land, unless otherwise excepted, is rateable. In Schedule 1 to the Act it defines 25 categories of land that are non-rateable and also 3 categories of land which are rateable at no more than 50% of the regular rate. Non-rateable land is primarily land that is owned by the national or local government, or owned by a charity and available to the public, and some categories of Maori land. Land that is at least 50% non-rateable is land owned or used by Agricultural and Pastoral Societies as showgrounds, sportgrounds (but not horse or greyhound racetracks) and/or land owned or used by any group for any branch of the arts.

Thus, an objection can be made only to the rateable value of the single tenement.

The population is recorded as 227 and the rateable value of the village given as £2,945.

The Act has been amended many times to expand these rights, to homeowners having higher rateable values.

Rateability of advertising signs was provided in Section 9 of the Rating Ordinance, first introduced in 1973. The gist of the section is to regard the right to use land for exhibiting advertisements as a separate tenement (and thus rateable) and to include the value of the advertising station in the assessed rateable value of the land. As such, all advertising signs are rateable either as separate tenements or by adding their value to the “host” tenements at which they are situated.

"Ongar, Essex", The Workhouse, The story of an institution. Retrieved 27 July 2018"Stanford Rivers: Introduction", in A History of the County of Essex, Volume 4, Ongar Hundred, ed. W R Powell (London, 1956), pp. 208-210. Retrieved 28 July 2018. Recorded area of parish land in 1855 was ; in 1874, with a rateable value of £6,970; in 1882, 4,296 acres with a ratable value of £6,968; in 1894, of land and of water with a rateable value of £4,809; in 1902, 4,402 acres of land and 12 of water with a rateable value of £5,007; in 1914, of land and of water with a rateable value of £5216; and in 1933, 4,405 of land and 9 of water.

Non-rateable land is still liable to pay rates related to water supply, sewage disposal, and/or refuse collection.

The larger houses became decontrolled where both the annual recoverable rent and the rateable value exceeded £45 in London and Scotland and £35 elsewhere. The middle group comprised all existing controlled houses where the rateable value exceeded £20 in London £25 and 5 shillings in Scotland and £13 elsewhere. These became subject to decontrol by the 1923 Act when the landlord obtained vacant possession or granted a new minimum period two-year lease or tenancy. The remaining controlled houses, the smallest houses, were those with rateable values not exceeding £20/£25.25/£13 as above.

Unless specifically exempted under the Rating Ordinance (Chapter 116 of the Laws of Hong Kong), all properties in Hong Kong are liable to rating assessment, with rates payable at a specified percentage of the rateable value assessed on the property. Basically, the rateable value is the estimated market rental value of the property at a designated date.

City Central won the ballot with 62% in favour by numbers and 51% of the rateable value. The second ballot was in 2008 for period of 5 years. City Central influence area was increased in the second ballot due to Bold Street joining the BID. In the second ballot City Central 64% of the businesses were in favour and 68% by rateable value.

In the year before his death, the house had the highest rateable value of any property in Usk. Porth-y-carn remains a private residence.

A diverse range of industries are also represented covering business services, manufacturing, retail and many more. Businesses on the Ferndown and Uddens Industrial Estates endorsed the Business Improvement District (BID) in July 2014. To be approved the majority of business voters must have support the BID (both numerically and by rateable value). The outcome was that 60.5% voted in favour which increased to 68.8% by rateable value.

The only public house or petrol station (with rateable values of up £10,500, as of 2005) in a settlement may also receive the relief, which is a mandatory 50%. Discretionary relief of up to 100% is available for the previous properties, and for any others up to a current limit of £12000 rateable value, provided they are judged to be of benefit to the local community.

An owner or occupier may apply to the Commissioner of Rating and Valuation (the Commissioner) for an apportionment of the rateable value of a single tenement which comprises several tenements valued together under Section 10 and the Commissioner shall give notice of the apportionment in the specified form. This provision for apportionment may assist the ratepayers or owners in determining the respective share of rates for each of the owners or occupiers of the single tenement. The apportionment of the rateable value does not constitute a separate rating assessment made under the Rating Ordinance. The single tenement and its rateable value remain as entries in the valuation list.

Until 1989 in Scotland and 1990 in England and Wales, local councils raised their own revenue through a tax known as rates. Every property, whether residential or commercial, was given a rateable value which estimated the annual rent it would bring in. In the budgeting process the council would work out the total amount it needed to raise locally, and then divide it by the total rateable value within its boundaries to produce the proportion of the rateable value that each householder or business would have to pay. This proportion was known as 'the rate' for the year and the process was therefore known as 'setting a rate'.

Percentage based on Net taxes & NICs conts. Business rates are a property tax, where each non-domestic property is assessed with a rateable value, expressed in pounds. The rateable value broadly represents the annual rent the property could have been let for on a particular valuation date according to a set of assumptions. The actual bill payable is then calculated using a multiplier set by central government, and applying any reliefs.

In 1904 and 1905 numbers 1-31 were added to the rate books, they had been bought by Mr Ramsden when Park House was demolished by Met Securites Ltd (Wilder & Wilder). In 1904 the council worked out the rateable value of the hoarding was £64 and the workshop and yard they were using was £43. The house they were knocking down only had rateable value of £110 and eight of the sixteen houses had already been built and rented out on the garden with a rateable value of £27 each. The garden walls of Brackley Terrace and the Charles and Diana wall can be seen on the Tithe map as the boundary of plot 476.

As has already been indicated, the Rent Act 1965 applied rent regulation to tenancies in Scotland with a rateable value not exceeding £200 and which were not controlled tenancies. (This upper limit was not affected by the Counter Inflation Act 1973 which raised, but only for England and Wales, the rateable value limits for tenancies to be within the Rent Acts). Following rating re-valuations in Scotland in 1978 and 1985, the rateable value limits were increased to £600 from 1 April 1978, and to £1,600 from 1 April 1985, in respect of dwellings which were first entered in the Valuation Roll on or after those dates. (Note: "Valuation Roll" is the same as the English "Valuation List").

Later in the rateable valuation Books the three areas are called Gortmellia Mills, Gortmellia Gallagher and Gortmellia Houston. Today, the townland is in four areas: Gortmellia, Parkbaun, Ballur and Ballyhonry.

For each property in the rating list for their area, the local authority calculates and issues a bill, which it is responsible for collecting, with powers to pursue payment. The rateable value is multiplied by the Uniform Business Rate, referred to in legislation as the non-domestic rating multiplier, to arrive at an annual bill. For example, a rateable value of £10,000 and a multiplier of 40p would produce an annual bill of £4,000.Hamilton et al. p.

Notwithstanding any outstanding proposal, objection or appeal, rates must continue to be paid as demanded. Any overpayment resulting from a reduction of the rateable value will be adjusted in subsequent rates demands.

Rateable value, the basis of assessment, is defined in Section 7(2) of the Rating Ordinance as: “…an amount equal to the rent at which the tenement might reasonably be expected to let, from year to year, if – (a) the tenant undertook to pay all usual tenant’s rates and taxes; and (b) the landlord undertook to pay the Government rent, the costs of repairs and insurance and any other expenses necessary to maintain the tenement in a state to command that rent.” Rateable value is in effect the estimated annual rental value in the open market. It is common practice supported by decided cases to assume a hypothetical tenancy, and the rateable value is an estimated annual rent which would have been agreed between a hypothetical landlord and a hypothetical tenant, on the assumption that the property in its actual physical state was vacant and to let. The landlord’s obligation to bear “the costs of repairs and other expenses necessary to maintain the tenement in a state to command that rent” implies that ordinary disrepair is disregarded in ascertaining the rateable value.

Prior to 1931, different percentage charges of rates were imposed according to districts. In 1931 the Government recognised the unsatisfactory nature of the large number of different rates of charge. The absence or presence of amenities in certain localities should have been reflected in the rateable value of the property. Consequently, upon the enactment of Ordinance No. 16 of 1931, a uniform percentage charge of 17% of the rateable value was levied in all rated areas for the services provided by the Government.

The Legislative Council had 12 official members (civil servants), six nominated members, seven elected members and the Governor, who served as the legislature's speaker. The seven elected members were elected from single- member constituencies. The franchise was limited to people who owned property in their constituency with a rateable value of $60 (or owned property elsewhere with a rateable value of $48) and tenants or lodgers who paid the same sums in rent. All voters were required to understand spoken English.

On revaluation, the multiplier is adjusted so that the overall increase in liability across the country is in line with the Retail Prices Index, a measure of inflation. A property whose rateable value changes exactly in line with the national average would see an inflation-only rise in liability. Conversely, properties with unusually large changes in rateable value would have a significant change in liability. To smooth these jumps in liability, schemes of transitional relief have been applied to each rating list.

Since 1999, general revaluations have been conducted on an annual basis to ensure that all rateable values in the valuation list are up-to-date and rates are charged equitably according to prevailing market rentals.

The reorganised Legislative Council had 12 official members (civil servants), six nominated members, seven elected members and the Governor, who served as the legislature's speaker. The seven elected members were elected from single-member constituencies. The franchise was limited to people who owned property in their constituency with a rateable value of $60 (or owned property elsewhere with a rateable value of $48) and tenants or lodgers who paid the same sums in rent. The voting age was 21 for men and 30 for women, and all voters were required to understand spoken English.

The new Conservative government passed the Rent Act 1957 which decontrolled all the more valuable houses and reintroduced a system of gradual decontrol in a revised form. lt also transformed the method of fixing the maximum rent payable by tenants by introducing a formula based upon rateable value. Coming into effect on 6 July, the 1957 Act immediately decontrolled all dwelling houses and all contracts for furnished lettings of dwelling houses, with rateable values on 7 November 1956 exceeding £40 in the Metropolitan Police District or the City of London and Scotland, and £30 elsewhere in England and Wales; and tenancies granted for a period exceeding 21 years. No new tenancies were to be subject to control, whatever the rateable value of the premises, unless granted to a tenant who was immediately before its creation a controlled tenant of the same premises or premises that included them.

The valuation list contains the descriptions and rateable values of all tenements that have been assessed to rates. The Commissioner of Rating and Valuation has the duty to maintain and update the list by means of deletions, interim valuations and corrections.

Scottish Assessors are independent public officials who decide the rateable value of property listed on a local valuation roll. They must be members of the Royal Institution of Chartered Surveyors and work under the umbrella body, the Scottish Assessors Association.

The Water Industry Act 1999 banned the disconnection of water and sewerage services for non-payment by domestic customers. It also allows the continuation of water charges based on rateable property value, as opposed to volumetric rates based on metering.

The tone of list provision was amended in 1981 to provide that the rateable value was to be ascertained by reference to the value as at a designated date known as the “relevant date”. General changes in value after the relevant date are not material, so any increase or reduction in value since that date would not affect the rateable values. In recent years, the relevant date has been fixed at 1 October for the Valuation List to take effect on 1 April in the following year, i.e. the relevant date for the 2011/12 Valuation List would be 1 October 2010.

Rateability of Contractor's Hut London County Council v Wilkins (VO) [1957] AC 362 Builder's huts intended to remain in position for 12 to 18 months, having sufficient permanence and not being of too transient in nature, were held rateable by the House of Lords. Rateable Occupation Westminister City Council v Southern Railway Co., Railway Assessment Authority and W. H. Smith & Son Ltd. [1936] AC 511 Bookstalls, chemist's shop, kiosks, etc. within the area of railway station let under leases or licences were held to be capable of separate assessment and therefore not to be part of the railway hereditament.

Domestic customers in high rateable properties paid about 80% more. Metered tariffs for domestic customers in the lowest category of rateable property value are set at 61 Guyanese dollar per cubic meter (US$ 0.32/m³) outside Georgetown and 63 Guyanese dollar per cubic meter (US$ 0.33/m³) in Georgetown. At a consumption of 20 cubic meter per month (133 liter/capita/day for a family of five) that tariff would be equivalent to an increase of the water bill of 64% for customers outside Georgetown and 28% for customers in Georgetown compared to the currently prevailing flat rate for unmetered customers.

As of 1 April 2008, empty relief was altered, removing the previous total relief for industrial properties, and removing the 50% relief for other properties. The three-month period of total relief for non-industrial properties was retained, and a six-month period instituted for industrial properties. As before, some properties retained 100% empty relief; these included all properties below a certain rateable value (£2,200 from 2005), and listed buildings.Hamilton et al. pp.513–515 In the Pre Budget Report 2008, the Chancellor increased the rateable value for full relief to £15,000 for the period 1 April 2009 to 31 March 2010.

A household had one vote for every £10 (£ as of ) of rateable value.Swain (1987), p. 119. Under the Local Government Act 1888 Sale became an urban district of the administrative county of Cheshire. The local board was replaced by Sale Urban District Council in 1894.

Upon completion of the revaluation exercise, a valuation list containing the descriptions and new rateable values of all assessed tenements will be prepared by the Commissioner. The Commissioner is required to sign a declaration that, to the best of her knowledge and belief, the list contains a true account of the address, description and rateable value of every tenement included therein. The declaration is usually done in March for the new list to take effect on 1 April. Following its declaration, the valuation list is made available for public inspection until the end of May of the year in which it comes into force.

However, the long lapse of time between revaluations had resulted in large increases in rateable values. In November 1998, the Government announced that new valuation lists would be prepared to take effect from 1 April 1999 and revaluations would thereafter be conducted on an annual basis.

It was purely a study, with no executive power. The Charrette zone straddled the Pacific Highway, with its northern boundary on Hotham Creek and southern boundary on the Coomera river. The total area was over 5,000 hectares, comprising at the time 1207 separate rateable properties in 603 different ownerships.

According to the income-tax returns of 2008, 14,6% of taxpayers was charged for 64,5% of the total tax burdens. Before the new Corporate income tax regime, the Corporate tax was fixed at 16% of the positive rateable value, with an additional tax called solidarity tax of 4%, the measure of which is calculated based on the result before tax of the company (the solidarity tax has been in use since September, 2006). The actual rateable value might be different is the two cases. From January 2011, under the new Corporate income tax regime the tax rate was divided into two parts (i) corporations having income before tax below 500 million HUF (appr.

Rateable value is an estimate of the annual rent that would be paid for the property at a fixed date. Currently, this date is two years prior to the beginning of the list (known as the antecedent valuation date), incorporating certain assumptions laid down in the legislation. To value a property, a valuer would look at the physical properties of the property (such as size and location), and consider the economic conditions (the market price for similar local properties), along with the nature of the transaction (such as a freehold sale, or agreement of a lease). Assessing a rateable value requires a valuation that follows the above process, but the matters to be considered are constrained by legislation.

There are also differences in the timescales, ballot and reballot criteria, and the legislative requirements of the BID proposer. In Scotland, for a ballot to be successful it must meet four criteria: a minimum turnout of 25% (by the number of eligible persons and by rateable value); and a majority of those that vote (by number of ballots and by rateable value). The intention of the Scottish legislation is that BIDs are not restricted to towns and city centres, to allow innovative BIDs to be developed across the country. The consultation of 2003 proposed that the BID model could be used in business parks, tourism and visitor areas, rural areas, agriculture and single-business sectors.

For the first time, in defining the application of the Act, there was no reference to rent limits. Because rateable values were now the sole criterion for the continued applicability of the Acts, the result was decontrol of a large number of houses where the recoverable rent would have kept them in control.

Luxury blocks of flats with extensive porterage and services were swept into control and even in Central London only a few very large individual houses in Regent's Park were found to be outside the scope of Rent Act protection. The rateable value limits for Rent Act protection were not changed for Scotland.

The tariff system used by GWI is highly complex, consisting of 27 different water tariffs and 4 sewer tariffs in 2007. Water tariffs are differentiated between metered and un-metered customers; domestic, commercial, institutional and industrial customers; whether customers are former customers of GUYWA (outside the capital) or GS & WC (in Georgetown); and the rateable value of properties in the case of domestic customers. In 2007 most domestic customers were categorized in the lowest category of rateable property value and were unmetered. Outside Georgetown these customers were charged a flat rate of 8,899 Guyanese dollar (US$ 47) per year, equivalent to US$ 3.90 per month. In Georgetown they were charged a flat rate of 11,799 Guyanese dollar (US$ 62), equivalent to US$ 5.18 per month.

Government rent in Hong Kong, formerly the crown rent, is levied in addition to Rates. For properties that are located in the New Territories (including New Kowloon), or located in the rest of the territory and whose land grant was recorded after 27 May 1985, government rent is levied at 3% of the rateable rental value.

Initially, the 1943 and 1946 Acts applied, irrespective of the dwelling's rateable value or the rent. ln England and Wales, local authorities were required to keep registers of the rents so determined (registers were maintained by the tribunals themselves in Scotland). This system was quite separate from the general rules as to control under the principal Acts.

The great majority of properties are valued by reference to rents. Where open market rental evidence exists for the subject property or similar properties, and that evidence conforms to the statutory definition of rateable value, or can be made to do so without such substantial adjustments that its reliability is affected, a valuation based upon such evidence will always be the preferred method.

The Board of Street Commissioners consisted of fifty residents, unpaid, each of whom owned property with a rateable value of over fifteen pounds. They included Sampson Lloyd (banker), John Taylor (banking partner of Sampson Lloyd), Dr. John Ash (founder of the General Hospital), solicitor and benefactor George Barker, and John Baskerville (printer). Replacement commissioners were chosen by the commissioners themselves.

Whalley Range had another unusual feature for Victorian times – enfranchised women. The Poor Law Unions linked representation with taxation: anyone with an interest in real property above a certain rateable value could vote on local matters, irrespective of gender. The successor urban district councils continued this rule. In Moss Side, for instance, of the 55,000 approximate population, about 3,300 could vote.

1833 and went into partnership with Henry Smith in 1838. In 1841 there was an increase in the rateable value of the property from £54 to £150. The partnership was dissolved in 1848, all three mills being in the sole ownership of Robert Tassell from 1834 to 1838. The mill stood empty from 1848 to 1850, when the Busbridge brothers took over the running of the mills.

Prior to 1977, all property owners in Ireland had to pay "rates" – based on the "rateable valuation" of the property – to the local council. Rates were used by local authorities to provide services such as mains water and refuse collection. Rates for private residences were abolished in 1977, with local authorities instead receiving funding from central government. They continue in operation for commercial property.

The chief crops > are wheat, barley and oats. The area is 1,785 acres of land and 20 of water; > rateable value, including Oakthorpe, £6,671; the population of the township > in 1891 was 1,678, and of the parish 2,955. National School (mixed), erected > in 1830, for 82 children; average attendance, 82. Wesleyan School (mixed), > erected in 1875 & enlarged in 1894, for 142 children; average attendance, > 130.

Prior to 1977, all property owners in Ireland had to pay "rates" – based on the "rateable valuation" of the property – to the local council. Rates were used by local authorities to provide services such as mains water and refuse collection. Rates for private residences were abolished in 1977, with local authorities instead receiving funding from central government. They continue in operation for commercial property.

Where part of a property is to be empty for a short time, a discretionary form of empty relief exists for that empty part. The local authority can request an apportionment of the rateable value between empty and occupied parts from the Valuation Office Agency; the empty part can then receive relief in the normal way. This apportionment does not affect the rating list entry.

1833 and went into partnership with Henry Smith in 1838. In 1841 there was an increase in the rateable value of the property from £54 to £150. The partnership was dissolved in 1848, all three mills being in the sole ownership of Robert Tassell from 1834 to 1838. The mill stood empty from 1848 to 1850, when the Busbridge brothers took over the running of the mills.

Hing Hon Road Landlord and Tenant Association Ltd. v CRV [1978] HKLTLR 1 The Lands Tribunal held that all the four ingredients of rateable occupation were present and the appellant was in rateable occupation of the car parking spaces in Hing Hon Road, a private cul-de-sac. Rebus Sic Stantibus Principle Fir Mill Ltd. v Royton UDC and Jones (VO) [1960] 7 RRC 171 In connection with the assessment of cotton spinning mills and weaving sheds, the Lands Tribunal held that the premises must be valued as available for any industrial use, and not only for the use as spinning or weaving sheds. The Tribunal said: “A dwelling house must be assessed as a dwelling house, a shop as a shop, but not as any particular kind of shop; a factory as a factory, but not as any particular kind of factory.” Dawkins (VO) v Ash Brothers & Heaton, Ltd.

The borough covered the same area of the parish of Deptford St Paul, which had been separated from the neighbouring parish of Deptford St Nicholas to its north in 1730. The rateable values of the two parishes had been roughly equal when they were separated, but St Paul contained all the farmland to the south, the majority of which was built on over the next 170 years. When the Metropolitan Borough was created, consideration was given to reuniting the two parishes, but a closer equalisation of rateable value was served by uniting St Nicholas with Greenwich to the east. The growth of the London conurbation had reached Deptford by the end of the eighteenth century but it had been a large industrial town well before this time: the Royal Docks and the Victualling Yard, which provisioned the Navy, and the various private dockyards, meant it was a prosperous and cosmopolitan town.

Grounds of appeal are confined to those stated in the proposal or objection. However, the Lands Tribunal may allow new facts to be raised at the hearing provided they fall within the stated grounds of the proposal or objection. The onus of proof is upon the appellant to show that the rateable value is incorrect. The decision of the Tribunal is final on issues of valuation and findings of fact.

Sewer tariffs for domestic unmetered customers are set at 4,999 Guyanese dollars per year (US$ 26), or 42% of the water bill or a low rateable domestic customer in Georgetown. GWI plans to rationalize its tariff system. Any modification in tariffs needs to be approved by the Public Utilities Commission. In addition, due to the political sensitivity of water tariffs, any modification de facto also needs to be approved by Cabinet.

These two measures were later dropped in order to minimise Parliamentary opposition. A public meeting was held in December and was dominated by Chartists. They opposed it on the grounds that it did not introduce a universal male franchise for the council, and that it would for the first time impose rates on housing with a rateable value of £7 or less per year. The meeting rejected the bill.

Sir Berkeley D. G. > Sheffield bart of Normanby Park, is Lord of the Manor and principal > landowner. The soil is loam, clay, sand and warp; subsoil, various. The > chief crops are wheat, barley, turnips, potatoes and beans, and some land is > pasture. The area of the township is 2,651 acres of land, 72 of tidal water > and 17 of foreshore; rateable value, £2,417; the population in 1891 was 242.

Rating system revaluations have taken place irregularly. The first was due in 1952 but was postponed until 1956 where unusually the residential rateable assessments were based on 1939 values. The next due in 1961 was postponed until 1963 due to difficulties in valuing houses and the 1973 revaluation took place five years after it was originally scheduled. The next revaluation should have been in 1982 but was again postponed until 1990.

The immediate predecessor to business rates was the general rate, established by the General Rate Act 1967. This was a local tax in England and Wales on both domestic and non- domestic property and was based on rental values. It retained the core concept of how to identify a rateable property from the older rating systems, which, along with other features, can still be seen in the modern system.

City Hall, London. Entered in the 2005 rating list on 1 April 2005 as 110, The Queens Walk, London, SE1 2AA; offices and premises, rateable value £3,740,000. Starting on 1 April 1990, a rating list for each local authority was compiled. Although there is technically a separate list for each authority, it is common to refer to the aggregate of the lists as, for example, the 1990 Rating List.

In England sewerage and sewage disposal is undertaken by relatively few large private companies, including several multi-national companies. In Wales and Scotland a "not for profit" company is the responsible body, however in Wales almost all the operational work is sub-contracted by others. Charges to domestic users are based either on the metered volume of incoming water or on the notional value of the property (rateable basis).

The Act grants the right to long leaseholders of houses let at low and moderately low rents to buy their homes compulsorily from their landlords at a fair price. Initially the 1967 Act applied only to homes below these rateable values: £400 in London and £200 p.a. elsewhere (thus targeting low-to-middle income homeowners); the reform coincided with lower wages becoming less of a bar to access to loans from major mortgage lenders.

He concluded that the loss should be borne with "rateable equality" between the two classes of beneficiaries. He approved the statement in Re Moore (1885) 54 LJ Ch 432 at 434: Romer LJ gave a concurring judgment, in which he also summarised the relevant legal authorities and agreed with the ultimate conclusion of Vaughan Williams LJ. Cozens-Hardy LJ confined himself to indicating he agreed with the earlier judgments and those principles.

Westport, Co. Mayo: Evertype ; p. 76 The inquisition of the bishops of Lincoln and Winchester in 1294 gave the Cornish benefice "Ecclesia de Maben in decanatu de Trig Minorshire" a rateable value of £8. In Cardinal Thomas Wolsey's inquisition of 1521 it is rated at £36.Polsue, Joseph (1870) A Complete Parochial History of the County of Cornwall Sir Richard Serjeaux of Colquite in St Mabyn became High Sheriff of Cornwall in 1389.

British Medical Association House In February 2010, businesses were balloted on an expansion of the InHolborn Business Improvement District (BID) to include the southern part of Bloomsbury. Only businesses with a rateable value in excess of £60,000 could vote as only these would pay the BID levy. This expansion of the BID into Bloomsbury was supported by Camden Council. The proposal was passed and part of Bloomsbury was brought within the InHolborn BID.

In 2015, business rates for Wales were devolved. The Local Government Finance Act 1988, with follow-up legislation, provided a fresh administrative framework for assessing and billing but did not redefine the legal unit of property, the hereditament, that had been developed through rating case law. Properties are assessed in a rating list with a rateable value, a valuation of their annual rental value on a fixed valuation date using assumptions fixed by statute.

A new Northern Irish Assembly business levy on large stores comes into force in Northern Ireland on 2 April. It revalued rates on commercial premises that have a rateable value of more than £500,000. The proceeds will be used to reduce rates for smaller businesses, affecting 76 and is thought it will cost big shops an average of £66,000 a year. Ikea claimed that Finance Minister Sammy Wilson could be putting jobs at risk.

Rates on non-residential property (business rates) are still charged, at a uniform rate set by central government. Rates are collected by local councils, and were, until recently distributed nationally. Each Local Authority now keeps the money they collect meaning that some Local Authorities collect a disproportionate amount when compared to number of residents Rating assessments (rateable values) are made on all non-domestic properties. As well as business, this includes village halls and other non-business occupations.

Increase in rental fee The Policy of Revitalizing industrial buildings resulted in an increase in rental fees, increasing the rateable value 2% in 2012 and 7% in 2013. "工廈租金升藝術家呻苦", Metropolis Daily, Hong Kong, 1 November 2013. Retrieved on 2 November 2013. A survey conducted in 2010 by the Hong Kong Arts Development Council (HKADC) showed that over 60% of industrial buildings users had problems as a result of rental increases.

So the physical properties are considered not at the present day, but at the Material Day, and are constrained by the valuation assumptions. The economic conditions are considered at the Antecedent Valuation Date. The valuation is based on a hypothetical lease laid down in the valuation assumptions.Local Government Finance Act 1988 Schedule 6 The Secretary of State may make regulations for certain classes of property that give a statutory formula for the rateable value, instead of the rental value.

In March 1937 there was a severe flood of the Great Ouse, requiring the armed forces to be called out to save lives."Hopeful Fen Outlook", The Times, 22 March 1937, p. 12. After the flood Townley complained that the rateable value of the area of the catchment board was so low that the cost of the works would be crippling, and called for Government help."The Fen Flood" (letter), The Times, 22 March 1937, p. 13.

The mill was built for James Nokes of Hunt's Farm in Corbets Tey Road in 1803 on land transferred from Bridge House Farm which was owned by his brother William. It had four Common sails and drove three pairs of millstones. A steam engine was added early in 1811 driving two pairs of millstones, an action which increased the rateable value of the mill from £30 to £77. A fourth pair of millstones was added to the mill.

Pishey Thompson believed the founder of the Boston chapel to be John Saul. Brothertoft Farm was extended in the early 19th century by Thomas Gee, a son of Henry Gee, a banker of Boston. Marrat recounted in 1814 that Cartwright had sold off much of the land as separate farms, that the holding had consisted of around and that the principal owners then had been Gee, T C Gerordot, C Dashwood, G Beedham and John Burrell. Cartwright had married the eldest daughter of Samuel Dashwood in 1780. The lands had a rateable value of £790 4s. 0d. in 1831–1832, with the "extra-parochial Pelham's Lands" being valued at £518 7s. 7d. (Pelham's Lands was near Fosdyke and by the 1870s comprised seven houses and a population of 54). At this time the area was a part of the Kirton Hundred or Wapentake, which itself had a total rateable value of £51,469 15s. 8d. By the mid-1850s there were 123 inhabitants and the lands consisted of , with the principal owners being Gee, Herbert Ingram, Henry Rogers, George Cartwright and Mrs Barnsdale.

The Charge was introduced early in Scotland as the rateable values would in any case have been reassessed in 1989. However, it led to accusations that Scotland was a 'testing ground' for the tax. Thatcher apparently believed that the new tax would be popular, and had been persuaded by Scottish Conservatives to bring it in early and in one go. Despite her hopes, the early introduction led to a sharp decline in the already low support for the Conservative party in Scotland.

The houses in the road only had a rateable value of £22! The advertising must have worked as the houses up to numbers 62 -27 that were under construction that year had all been sold the following year. Mr Jewitt had bought nine houses, Mr Fluck bought eight, Mr Prior and Mrs Jane Turnham had both bought three each. There were ten owner occupiers in the road and Mr Gurr still owned six other houses in the road and rented five of them.

The existing London County Council consisted of 118 councillors and 19 aldermen. The commission suggested that the City, which was represented by four councillors should have its representation increased to eight elected members. This was to reflect the fact that the in spite of its small population and area, the City's rateable value was one eighth of that of the whole of London. The resulting council would have 122 councillors, with a proportionate increase in the number of aldermen from 19 to 20.

There is no evidence that Winbolt took part in civil disobedience, or damage to property, as practised by the Suffragettes. However letters to the local newspapers show her concern for those suffragettes suffering in prison. In 1918 the Representation of the People Act came into law. So, as a woman over 30 years of age and married to a husband whose property was worth a rateable yearly value of over £5, Winbolt was entitled to vote in a Parliamentary election.

At the time, Sale UD had the largest population and highest rateable value of any urban district in the country. The petition was successful and on 21 September 1935 Sale UD was granted borough status, and became the Municipal Borough of Sale. Following the Local Government Act 1972, on 1 April 1974 the Municipal Borough of Sale was abolished. Sale became an unparished area of the Metropolitan Borough of Trafford, a local government district of the metropolitan county of Greater Manchester.

Hamilton et al. pp.465–467 The new non-domestic rating system became known as business rates, or sometimes the universal business rate. It retained from its predecessors the concept of a series of local rating lists, with each property being assessed for a rateable value based on rental values. Rating lists were prepared and maintained by the Valuation Office (reconstituted in 1991 as a UK Government executive agency, the Valuation Office Agency), while billing and collection was the responsibility of local authorities.

Functional connection is judged by the strength of the connection and the degree and nature of the separation. In Edwards (VO) v. BP Refinery [1974],Edwards (VO) v BP Refinery [1974] RA 1 the analogy of a spark plug was used to illustrate the principle.Ryde on Rating Division C: Rateable Property Chapter 2: The Hereditament parts C—J A hereditament can include the right to exhibit advertisements on another's property (such as a commercial advertising hoarding), mines, and certain sporting rights.

The standard rent and rateable value limits were increased to £105 in London, £90 in Scotland and £78 elsewhere, and so applied to the great majority of let houses in the country. The concept of "statutory tenant" was introduced in this Act. Premises used for business, trade or professional purposes, or for the public service were brought within the Act for one year (with slightly different percentage increases to those outlined below for dwellings). New dwellings continued to be excluded from control.

The soil is generally a thin light loam, and, though warm and fertile, better adapted for pasture than for tillage; the chief crops are, oats and barley, with potatoes, turnips, and clover. The system of agriculture is improved, and much of the previously unprofitable waste land has been reclaimed. The cattle are principally of the Galloway breed; the sheep are the black-faced, and about fifty scores of that kind are pastured on the hills. The rateable annual value of the parish is £6006.

The bill may also be reduced by having one or more reliefs applied to it, such as reliefs for empty properties, or for charities. Reliefs are administered by the local authority and they do not affect the rateable value of a property. While some are mandatory, others are at the discretion of the local authority, who also have to bear, in whole or in part, the costs of some reliefs. In addition to specific reliefs, a hardship relief is available at the discretion of the local authority.

On the 1 February 2019, the Treasury Committee launched an inquiry looking into the impact of business rates and any unfairness in the system of rateable valuation operated by the VOA. The inquiry heard evidence from many businesses and trade organisations. The findings of this inquiry outlined that the service was broken and public confidence had been eroded. In its reply to the inquiry, February 2020, the Government promised to make changes to business rates as part of a fundamental review of the VOA.

After the race, Warren commented "It was a perfect plan today... as long as he's not shuffled around and bumped around. He doesn’t like to be bothered too much and doesn’t like to be hit with the stick. He's easily rateable and he's such a natural mile and one-half horse". On June 11 the horse started odds-on favorite for the Charles Whittingam Memorial and won the race for the second time, leading from the start and beating Celtic New Year by three and a half lengths.

After the colliery closed the rateable value of the village fell and in consequence Harriston's needs became almost totally ignored. To reach Aspatria, villagers had to walk almost a mile, along an unlit, unadopted track little more than 1.5 metres wide, often waterlogged during bad weather. Despite several petitions and many hours of political debate in the offices of the Urban District Council, little improved and forty years elapsed before the County Council finally adopted the road. The upkeep of the streets connecting the houses followed much later.

In terms of local politics Llanharry Community Council is responsible for representing the views of local people. To fund its activities, the Council receives a proportion of the council tax collected each year from every home in the village, depending on rateable value. The Llanharry electoral ward is coterminous with the borders of the community and elects a county councillor to Rhondda Cynon Taf County Borough Council. Since 1995 the ward has been represented by either the Labour Party or Plaid Cymru,Rhondda Cyon Taff County Borough Council Election Results 1995-2012, The Election Centre.

Greylake sluice on King's Sedgemoor Drain The passing of the Land Drainage Act 1930 held promise for the future. The many bodies responsible for small parts of Somerset's flood defences were swept away, and replaced by the Somerset Catchment Board. More importantly, perhaps, they did not have to prove that benefits would occur to a particular community in order to issue rates for drainage work, but could raise rates based on the rateable values of properties. This should have worked, but they soon became apprehensive, and reverted to producing reports, which were not actioned.

Little remains of early Hackney, except the Tudor St Augustine's Tower, which survives as Hackney's oldest building. The churchyard, Hackney Brook, and the surrounding villages prevented Hackney's expansion, and by 1605 the village had a lower rateable value than the other divisions of the parish. In Tudor times there were a number of fine houses along Church Street, but many Tudor courtiers lived in nearby Homerton. On the site of Brooke House college, in Clopton was sited one of Henry VIII's palaces, where his daughter Mary took the Oath of Supremacy.

The benefits of the boom economy were reflected throughout the State, but nowhere more so than in Brisbane, with 29% of the Queensland population in December 1924. In physical terms the boom was expressed in a spate of building activity that transported the central business district of Brisbane into the 20th century, shedding its late Victorian image. The take-off in the building industry was evident during 1922-23, reflected in an active central business district real estate market, and prompting the Brisbane City Council to re-assess central city rateable values in 1923.

Previously, local authorities had decided what proportion of rateable values to charge; the new system featured a centrally set multiplier, often referred to as the Uniform Business Rate, by which the basic bill was calculated. The bill could be further modified by various reliefs, including the newly introduced transitional relief, which was designed to smooth large changes in liability due to revaluations. The multiplier was calculated to ensure that, on average, bills rose by no more than the rate of inflation. A system of rating had also evolved in Scotland, through separate legislation.

These could not become decontrolled piecemeal but were to remain controlled until the Rent Acts expired. If a house within these rateable value limits had become decontrolled under the 1923 Act it was not automatically brought back into control by the 1933 Act. It could remain decontrolled provided the landlord registered it as decontrolled within three months of the enactment of the 1933 Act. Rents could be increased by a percentage of the relevant expenditure to reflect the provision of additional or improved fixtures or fittings made after enactment of the 1933 Act.

Orders made under the Counter Inflation (Temporary Provisions) Act 1972 froze rents at their level on 6 November 1972 (as well as prices and wages) as part of the government's counter inflation measures. The freeze lasted initially for 90 days and was extended to 150 days by a later Order. Conversions from controlled to regulated tenancies (and in general, increases in rents of housing association tenancies) were postponed until the end of the standstill period. The freeze applied to all private residential tenancies including those with rateable values above the Rent Act limits.

It was pointed out that a new diocese was soon to be established with the collegiate church becoming the cathedral. This, it was reasoned, would make the new borough the "City of Southwark". Newington Vestry believed that the borough should bear their name as they were the "predominant partner" in the merger in terms of population, acreage, rateable value and municipal property, and that the council was likely to be based in their district. The name "Walworth" was also proposed as the area had Roman associations and also appeared in early written histories.

The District Court in Hong Kong, established in 1953, has limited jurisdiction in both civil and criminal matters. With effect from 1 December 2003, it has civil jurisdiction to hear monetary claims up to HK$1 million or, where the claims are for recovery of land, the annual rent or rateable value does not exceed HK$240,000. In its criminal jurisdiction, the court may try the more serious cases, with the main exceptions of murder, manslaughter and rape. The maximum term of imprisonment it may impose is seven years.

The location of courts in Hong Kong The District Court, established in 1953, is the intermediate court of Hong Kong. It has limited jurisdiction in both civil and criminal matters. With effect from 3 December 2018, it has civil jurisdiction to hear monetary claims up to $3 million; or where the claims are for the recovery of land, of which the annual rent or rateable value does not exceed $320,000. In its criminal jurisdiction, the court may try the more serious cases, with the main exceptions of murder, manslaughter and rape.

The coming of the railway in 1842 with the construction of the Stockport to Crewe section of the main Manchester and Birmingham Railway changed all this. The Manchester and Birmingham Railway Company built the line through Chorley, offering free season tickets for 20 years to Manchester businessmen who built houses with a rateable value of more than £50 within a mile of the station. This 'season ticket' was in the form of a small silver oval which could be worn on a watch chain. The railway also gave Alderley Edge its current name.

One Labour council that acquired great notoriety during the inter-war period was that of Poplar, where the Labour councillors introduced a wide range of reforms including equal pay for women, the introduction of a minimum wage for municipal workers, and improved municipal services and welfare programmes. Dedicated to improving the lives of poor working-class people, the Labour Poor Law Guardians paid generous scales of relief to the poor that led them to fall into debt. The Labour Guardians refused to hand over payments to London County Council that they were supposed to make, and were imprisoned in 1921.The British Welfare State, 1900–1950 by Sydney Wood The Poplar Guardians justified the generous scales of relief they paid out, together with their abandonment of principles of less eligibility in terms of a politics of redistribution of the financial burden of unemployment, stating that The actions of the Labour Guardians were arguably justified on the grounds that Poplar carried a heavier burden than many other boroughs in carrying the costs of poor relief. In 1921, for instance, Poplar had a rateable value of £4m and 86,500 unemployed persons to support, while other, richer councils could call on a rateable value of £15 to support only 4,800 unemployed.

Rental levels for different types of property and for properties in different locations may change over time by varying amounts due to many factors, including economic, social and demographic changes which affect property values. It is important that the rateable values, on which rates are charged, are updated regularly to reflect changes in market rental values in order to provide a sound and equitable tax base. General revaluations are to redistribute the total rates liability fairly amongst ratepayers according to the prevailing rental levels of the properties they occupy. Prior to 1999, revaluations were normally carried out every three years or longer.

The rents reported by ratepayers must be adjusted to accord with the definition of rateable value under Section 7(2) of the Rating Ordinance. The net rent so derived should be exclusive of rates, management fees and air-conditioning charges. Rent will also be adjusted to account for the difference in time between the rent commencement date and the valuation reference date, to reflect any rent-free periods and to deduct any other charges such as for the hire of furniture during the lease term. This adjusted rental information will be scrutinised and analysed by valuation staff.

Pp. page 87. The purpose of the C.D.B. was to alleviate poverty by paying for public works, such as building piers for small ports on the west coast, to assist fishing, modernising farming methods or sponsoring local factories to give employment and stop emigration from Ireland - the wider effect would see indigenous (and non-Government funded) initiatives. In the Aran Islands, a knitwear industry was established which to this day provides Aran knitwear on a commercial basis using local skilled knitters & designers. Regions under the Board's authority were areas where the rateable valuation was less than 30 shillings.

The Representation of the People Act 1918 was an Act of Parliament passed to reform the electoral system in Great Britain and Ireland. It is sometimes known as the Fourth Reform Act. The Act extended the franchise in parliamentary elections, also known as the right to vote, to men aged over 21, whether or not they owned property, and to women aged over 30 who resided in the constituency or occupied land or premises with a rateable value above £5, or whose husbands did."6 February 1918: Women get the vote for the first time", BBC, 6 February 2018.

Suva has municipal status and is supposed to be governed by a Lord Mayor and a 20-member city council. The Suva City Council is the municipal law-making body of the city of Suva, Fiji's capital. It consists of 20 Councillors, elected for three-year terms from four multi- member constituencies called wards. Councillors, who are elected by residents, landowners, and representatives of corporations owning or occupying rateable property in Suva, elect a Lord Mayor and Deputy Lord Mayor from among their own members; they serve one-year terms and are eligible for re-election.

W. Gilbert, The Boundaries of Local Government Areas, The Geographical Journal, Vol. 111, No. 4/6. (April – June 1948), pp. 172–198 The commission's recommendations were not carried out, however. The reform of local government was returned to in 1958, with the appointment of a Local Government Commission for England. The four counties were included in the East Midlands General Review Area, and the LGCE made its draft proposals in April 1960. The commission identified particular problems in the administration of Cambridgeshire, where the city of Cambridge had 50% of the population and over two-thirds of the rateable value of the county.

Before the passing of the Parliamentary Election Act the franchise was restricted to property owners. The Act introduced universal suffrage, but increasing the voting age from 21 to 25. However, powerful white businessmen, who were the dominant force in Parliament at the time, also passed the Watlington Amendment, which gave landowners with rateable property in the territory a second vote in their home constituency.Bermuda Sun, 14 December 2012, To vote or not to vote: it was not always an option Of the 14,896 registered voters, 8,207 could cast only a single vote and 6,689 were eligible to cast a second vote.

To give relief to properties considered vital to rural communities, a combination of compulsory and discretionary reliefs exist in England.Rating (Former Agricultural Premises and Rural Shops) Act 2001, HMSO, . The Welsh scheme was incorporated into small business rates relief from 1 April 2007.The Non-Domestic Rating (Small Business Relief) (Wales) Order 2006, HMSO, Properties of a given rateable value (£7,000 in England from 2005) can receive the relief if they are in a rural settlement (defined as a population of 3,000 or less, within designated rural areas), and are the only general store or post office, or food store in the settlement.

Wharves, ~1943 The take-off in the building industry was evident during 1922-23, reflected in an active central business district real estate market, and prompting the Brisbane City Council to re-assess central city rateable values in 1923. By September 1925 property in Queen Street, the principal retail and financial street of Brisbane, could be acquired only at highly inflated prices, forcing investors into more peripheral locations such as Petrie's Bight. A fall in the price of building materials, combined with the trend in using concrete, a more economical product than brick, for large construction projects, further stimulated building activity.

Local government authorities levy annual taxes, which are called council rates or shire rates. The basis on which these charges can be calculated varies from state to state, but is usually based in some way on the value of property. Even within states, individual local government authorities can often choose the specific basis of rates – for example, it may be on the rental value of houses (as in Western Australia) or on the unimproved land value (as in New South Wales). These rateable valuations are usually determined by a statutory authority, and are subject to periodic revision.

A poor law union was a geographical territory, and early local government unit, in the United Kingdom and Ireland. Poor law unions existed in England and Wales from 1834 to 1930 for the administration of poor relief. Prior to the Poor Law Amendment Act 1834 the administration of the English Poor Laws was the responsibility of the vestries of individual parishes, which varied widely in their size, populations, financial resources, rateable values and requirements. From 1834 the parishes were grouped into unions, jointly responsible for the administration of poor relief in their areas and each governed by a board of guardians.

The Representation of the People Act 1918, passed on 6 February 1918, extended the franchise in parliamentary elections, also known as the right to vote, to women aged 30 and over who resided in the constituency or occupied land or premises with a rateable value above £5, or whose husbands did."6 February 1918: Women get the vote for the first time", BBC, 6 February 2018. In March 1918 Swire Smith, the Liberal MP for Keighley died, causing a by-election on 26 April. There was doubt as to whether women were eligible to stand for parliament.

Its board controls sanitation, a library, the side roads and footpaths. The main road is a State highway. Statistics.—Rates: 1909–10, £7,813; 1946–7, £29,572. Ratepayers: 1909–10, 335; 1946–7, 623. Rateable properties: 1909–10, 637; 1946–47, 1,239. Capital value of the county: 1909–10, £1,407,172; 1949, £3,829,879. Chairmen: W. D. S. MacDonald, 1909–11; E. M. Hutchinson, 1911–14; Cyril White, 1914–17; L. B. Tulloch, 1917–20; T. B. Spence, 1920–29; A. A. Fraser, 1929–. G. Warren was clerk from 1908 until 1915; J. G. Appleton (1915–49); then N. W. McCormick.

The exception to this is where a hereditament is exempt by virtue of Schedule 6 of the Local Government Finance Act 1988 which specifies exempt classes. The rateable value should represent the reasonable rental value of the occupation according to the circumstances at the "Material Day" and according to rental values at the "Antecedent Valuation Date". (For the compiled 2005 Rating List the "Material Day" is 1 April 2005 and the "Antecedent Valuation Date" is 1 April 2003). Later physical changes will have a later Material Day but the Antecedent Valuation Date will still be 1 April 2003 for the currency of the 2005 Rating List.

The land required on Chapel Street for the Salford approach to the proposed bridge was donated by Samuel Brooks, who as part of the deal insisted that a abutment was built on the Salford bank of the river, to improve the rateable value of nearby properties. Designed by W. Radford, Palatine Bridge comprises a single span ( on the south side, on the north side), built from twelve wrought-iron box girders attached to stone abutments. Fixed to these girders, wrought-iron road joints support iron covering plates, which themselves support the pavements and road surface, the latter formed from granite cubes. The gradient 1 in 30\.

The rating system in Hong Kong has a history of over 160 years. The first Rating Ordinance, Ordinance No. 2 of 1845, was enacted in that year and related to the Police Rate which was collected to pay the expenses for upholding and maintaining the police force in Hong Kong. Over the following thirty years, services funded by rating such as “Lighting Rate”, “Water Rate” and “Fire Brigade Rate”, were expanded by several subsequent Ordinances. The terms “tenement”, “rateable value” and “interim valuation”, which were re-enacted or introduced in the Rating Ordinance 1888, have remained central to rating law in Hong Kong since then.

In 1754 the village was assessed to be the sixteenth highest parish in the county (excluding the areas around St Albans) and by 1823, the rateable value of the parish was £9,796.00, with only nine other parishes in the county rating higher. During the First World War, part of the land at Porters was requisitioned and used as an aerodrome. Mr Raphael sold the land to Middlesex County Council in 1924 and, several years later, Shenley Hospital was built on the land. The design was such that as many of the existing buildings as possible were incorporated, including the mansion, the walled garden, stables and coach houses.

Businesses gave their backing in a majority, by both number and by rateable value. The successful ballot resulted in the creation of the UK and Scotland's first Digital Improvement District: CuparNow. A YouTube video (CuparNow March 2020) explaining how the project came to fruition was made available. In 2020, the project won recognition for its 'digital impact' at the Award Good Retail Awards and was also included in a tabled Early Day Motion in the House of Commons, winning cross-party support. The DID involves the management of integrated digital communication and services to support all audiences - delivered seven days a week between 0800-2200.

Until the Electoral Law Act 1968 took effect in 1969, the Queen's University, Belfast constituency was retained in the Parliament of Northern Ireland and owners of businesses were allowed to cast more than one vote in parliamentary elections. Tim Pat Coogan wrote on this subject: > Limited companies and occupiers of premises with a rateable valuation of £10 > could appoint nominees – as could companies for each £10 of their valuations > – under a system of plural voting, which even allowed such votes to be cast > in another constituency ... Plural voting also existed in local government elections in Northern Ireland, as in the rest of the United Kingdom (see above).

On 9 May 1828, the Stalybridge Police and Market Act received Royal Assent, establishing Stalybridge as an independent town with a board of 21 Commissioners. Every male over the age of 21 who was the occupier of a rateable property under the act was entitled to vote at the election of the Commissioners. On 30 December 1831, the town hall and market were officially opened. In 1833, the Commissioners set up the Stalybridge Police Force, the first of its kind in the country. By this year, the population of the town had reached 14,216 with 2.357 inhabited houses. In 1834, a second bridge was built over the Tame.

Hereditament is a legal term for a unit of property, which often appears to be synonymous with simply "property", in the bricks and mortar sense of the word. The concept of hereditament in rating law has developed along with that of rateable occupation through case law, as no single statute has defined it adequately. The Local Government Finance Act 1988 specifically retainedLocal Government Finance Act 1988 Section 64Hamilton et al. p489 the definition of hereditament from the General Rate Act 1967: This itself does not directly provide a definition, but depends on the case law already established by prior forms of rating; no statutory definition of the hereditament exists.

Upton Bishop is a large parish and village situated on the borders of Gloucestershire, on the upper road between Hereford and Gloucester, and on the main road from Ross to Newent; is distant north east of Ross, west of Newent, south east of Hereford, and west north west of Gloucester; is in Greytree hundred, Ross union, petty sessional division, and county court district, and Linton polling district. The population in 1861 was 716; in 1871, 716; inhabited houses, 150; families or separate occupiers, 166; area of parish, ; annual rateable value, £5,069. Courtenay Connell Prance, Esq., of Hatherley court, Cheltenham, is lord of the manor.

All dwellings not already subject to control, and with rateable values that did not exceed £100 in London, £90 in Scotland and £75 elsewhere were brought back into control. It also brought to an end the creeping decontrol under the 1933 Act (whereby the landlord had been able to obtain vacant possession or decontrol had come about by the grant of a two-year lease or tenancy). The form of control introduced for the newly controlled dwellings differed from that previously in existence and they became "new control" and "old control" respectively. The distinction is no longer of importance, now that "control" has been replaced by "regulation".

Concern was voiced in the Commons by Thomas Lough and Richard Haldane (MP for Haddingtonshire (UK Parliament constituency) in Scotland) about the fact that the boundaries of the boroughs not listed in the Bill were to be fixed by boundary commissioners without parliamentary oversight. The conditions for constituting boroughs were altered with rateable value only being considered where the population was less than 100,000, allowing the commissioners to consider the creation of smaller boroughs. Sydney Buxton (MP for Tower Hamlets, Poplar) was concerned that the upper population limit would lead to very large boroughs being formed in the east of London. In the Lords, debate on the boundaries continued.

The area which is now Eurobodalla Shire was originally the home of the South Coast Bugelli-Manji and Yuin Aboriginal peoples. The Council signed a Commitment to Indigenous Australians and a Local Agreement with the Aboriginal Community. The Eurobodalla Shire Council was formed in 1913 with the responsibility for administering local government functions along of the NSW coast between Durras and Wallaga Lake. The Council administers only about 30% of the area of the Shire as the remaining 70% is non-rateable crown land held as national park and state forest: 40% of the shire is national park, 30% is state forest, 20% is productive farmland and 10% is urban settlement.

Section 8 of the Rating Ordinance on “tenements containing machinery” was introduced in 1973. It stipulates which types of machinery are considered as part of the tenement. Section 8A was added into the Rating Ordinance in 1991 to deem certain plant items rateable in their own right. It provided that where any land, building or structure was occupied by any person by means of any plant, such land, building or structure shall be deemed for rating purposes to be a separate tenement, whether or not such land, building or structure is otherwise a tenement. “Plant”, as specified under Section 8A, included cables, ducts, pipelines, railway lines, tramway lines, oil tanks, settings and supports for plant or machinery.

Men who had turned 19 during service in connection with World War I could also vote even if they were under 21, although there was some confusion over whether they could do so after being discharged from service. The Representation of the People Act 1920 clarified this in the affirmative, albeit after the 1918 general election. # Women over 30 years old received the vote, but only if they were registered property occupiers (or married to a registered property occupier) of land or premises with a rateable value greater than £5 or of a dwelling-house and not subject to any legal incapacity, or were graduates voting in a university constituency. # Some seats were redistributed to industrial towns.

Her cookery school occupied premises in Mosley Street, Newcastle upon Tyne, and census records show her moving to a neighbouring shop where she paid £10 3s 6d in rateable value. Saint's printing press was also located in Mosley Street. The Art of Cookery is notable for its inclusion of recipes requiring expensive imported ingredients such as truffles, morels, pineapples and lemons, which Marshall used in large quantities: her recipe for The Power of Lemons, a concentrated lemon essence, begins with the words Take 100 Lemons. This recipe, which implies knowledge of the properties of lemons in preventing scurvy, does not appear in any of the other cookery books from the 18th century.

The Laurels 2 became Edithene in 1898 when Miss Edith Mary Mason moved in, the following year the rateable value almost halved when Mr Hardy reduced the gardens along with the next three houses to create space for the last section of Cranbrook Road behind The Laurels. Many years later The Laurels 1 and 2 were demolished and Stephen Fox House was built on the corner of Cranbrook Road. The block of flats is named after Sir Stephen Fox who built the neighbouring Manor Farm House and was also Lord of Chiswick's Prebendal Manor. Cranbrook Road was never built as one road, but is eight different sections joined together, it could have had a very different layout.

In the 11th century Rostherene was called Rodestorne, said to mean the Lake of the Holy Cross, from the Anglo-Saxon Rodes, meaning cross and the northern word torne or tarne meaning lake. At the time of the Domesday Book the parish belonged to Gilbert de Venables, Baron of Kinderton, who displaced Ulviet the Saxon as owner of the lands, although there was then only one rateable field in the parish, one team and two acres of wood, the whole only being worth four shillings a year. By 1286 almost all of Rostherne had become part of the Tatton estate, having been sold to Massey of Tatton, except for a portion retained by the Leghs.

Bramall was active in local politics in the Metropolitan Borough of Westminster although the local boundaries made it extremely difficult for Labour candidates to win seats. The boundaries had been the same since 1900 and in the mid-1950s the Council decided to change them, using the Rateable Value of property as one way of making each ward equal in size. The local Labour Party, under Bramall's guidance and advocacy, challenged this method at a public inquiry and persuaded the Boundary Commissioner to accept a new scheme for the wards which Bramall had drawn up. After this boundary change took effect in 1959 the Labour Party won enough seats to elect him as an Alderman.

With liability for local taxation assessed on the basis of a 'rateable value' deriving from rents, Poplar Borough Council had to set a much higher rate in order to produce the same amount as produced by low rates in a wealthy borough. In addition to the precept for Poplar Poor Law Union, Poplar ratepayers were also charged precepts to pay for the London County Council, Metropolitan Police, Metropolitan Asylums Board and the Metropolitan Water Board. There was a small fund which attempted to correct for the different rate products but Poplar called for complete equalisation of the rates so that the same rate brought in the same income both to Poplar and to a wealthier West London borough.

The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005, HMSO, What is commonly known as an appeal is more correctly known as a proposal to alter the rating list. Proposals can be made on a number of grounds, including challenging the basic rateable value, an alteration to the property, or proposing a reduction from a specific date due to a particular event (such as changes to a street affecting traffic).Hamilton et al. pp.573–574The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993, HMSO, When an appeal is made, it will first be discussed with the Valuation Office Agency, who will attempt to come to an agreement.

Owing to the increased pressure of demand for housing resulting in increased house prices by a continuing trend during 1971 and 1972, a Conservative government used the Counter-Inflation Act 1973 to extend the scope of Rent Act protection of higher-rated accommodation on 23 March 1973. The rateable value limits were raised from £400 to £600 in London and from £200 to £400 elsewhere for those properties appearing in the 1963 valuation list. Those limits were raised to £1,500 in London and to £750 elsewhere from 1 April 1973 to take account of the revised valuation list that took effect on that date. It was estimated that this brought a further 16,000 tenancies into protection.

The Housing Rents and Subsidies Act 1975 repealed the provisions of the Housing Finance Act 1972 in relation to public sector dwellings and by and large gave local authorities a free hand in determining their rent policies. The gradual decontrol process based on rateable values was stopped, and a system of phased rent increases was introduced for all tenancies. Apart from the temporary provisions in the counter-inflation legislation in 1972 and 1973, mentioned earlier, there had been previously no phasing of increases of rent following re-registration of a fair rent. These phasing arrangements required a careful scrutiny of the cost of providing services and assessment of the value of services.

Jurisdiction was conferred on the Court to hear and determine matters which had previously been heard in the former Land Appeal Court of New South Wales. Subsequently, the Court was given jurisdiction to hear objections to and appeals against valuations of land, the levying of rates or charges and the assessment of rateable property under various Acts, and claims made for compensation by reason of the acquisition of land under the Public Works Act 1912 (NSW) where such claim exceeded £100. The right of appeal by way of case stated for the decision of the Supreme Court was retained. From 1927, the court could hear appeals in relation to the value of land resumed under the Closer Settlement Acts.

The Commissioner shall refund any amount paid in respect of rates (including surcharges) if he is satisfied that – (a) the rates were charged otherwise than in accordance with the valuation list, e.g. the rateable value of a tenement was reduced as a result of a review of objection or proposal; (b) the tenement was exempted during any period; (c) the tenement has become unoccupied or incapable of occupation, as a result of any order made by a court on the application of the Government; (d) rates were paid in respect of a period subsequent to the effective date of deletion of an assessment; or (e) the person who made a payment in respect of rates was not liable to make that payment.

Housing Act 1988 Schedule 1The Assured Tenancies (Amendment)(England) Order 2010 ;Tenancies at a low rent Similar for those tenancies before that date, if rent is less than two-thirds of the rateable value, or if after that date it does not exceed £250 per year (£1,000 per year in Greater London) it cannot be an assured tenancy. ;Tenancies for agriculture, agricultural holdings, persons with Temporary Protection, under arrangements made for asylum seekers and their dependents, and family intervention tenancies These detailed areas include a tenancy under which agricultural land, exceeding two acres, is let together with the dwelling-house.Sch 1. Paragraph 6(1) ;Business tenancies To be exact this excludes tenancies to which part II of the Landlord and Tenant Act 1954 applies.

By 1894 he had completed the first nineteen houses and most of the pairs of houses are slightly different. He also built the corner house number 30 for himself and called it Hawkhurst. It is almost twice the size of other houses in the road, has a garden three times the size and its own garage, the only one in the road until number 1b was built in 1902 by Tyser & Co. Mr Gurr used number 30 as his office and home until 1902 when he moved to the corner at the other end of the road, number 120 and 120a. In 1895 Mr Gurr had an advertising hoarding on the corner of the High Road and Cranbrook Road it had a rateable value of £28.

The remaining existing councils were left unchanged, as were individual incorporated towns. The legislation fixed both a minimum number of five councillors and a maximum of ten councillors for District Councils across the state. The Governor appointed councillors for all of the new councils, to hold office for six months until elections could be held in July: these councillors were required to determine their own wards, assess rateable property and prepare rolls of ratepayers. The financial impact of the legislation had been a source of controversy both before and after its passage by parliament, and several northern councils protested to the government in 1888 about the arrangements for subsidies and license fees, arguing that they were inadequate to meet the cost of establishing the municipalities.

According to the Local Government Act 1989, the term "city" must be used for a municipal district which is predominantly urban in character; "rural city" must be used for a rural district which is partly urban and partly rural in character; and the term "shire" must be used for a municipal district which is predominantly rural. In practice, this is understood as referring to the population distribution between urban centres and rural areas. The term "borough", used in the Borough of Queenscliffe, is not defined by the Act but has been retained for the single borough which survived the reforms of the 1990s. Under the repealed Local Government Act 1958, boroughs, towns and cities were defined on the basis of area, population and rateable property.

The municipality built the first stage of the North Perth Town Hall in View Street as their new headquarters in 1902, with the larger second stage following in 1910. The state heritage-listed building survives today and continues to be used for community use. The municipality ceased to exist on 22 July 1915 when, along with the Municipality of Leederville, it was voluntarily amalgamated into the City of Perth under the provisions of City of Perth Act 1914, becoming a new ward of that council represented by three councillors. By the time of its abolition, it encompassed 1,206 acres, had a population of 7,560 (up from 1,730 in 1903), had rateable property estimated at £50,308 and an annual rate income of £9,234 18s 5d.

2R said that client money was to be held on trust for the purpose of the client money rules. If a firm failed, the client money distribution rules in CASS 7.9 applied. But under CASS 7.4, a firm could either (1) pay money into a segregated account or (2) put the money into the firm's own house accounts and then segregate it into client accounts at the close of the preceding day's business. Lehman had done the alternative approach in (2). On 15 September 2008, Lehman went into administration, a ‘primary pooling event’ under CASS 7, so the funds in each ‘client money account’ were to be treated as pooled and then distributed so that each client received a sum rateable to their ‘client money entitlement’.

A general type of rate is usually adopted when the local authority believes the community as a whole should pay for a service, or where there is no good reason or reason to separate the cost out and fund it specifically. General rates apply to all ratepayers within the local authority's jurisdiction. A general rate can be either a Uniform Annual General Charge which applies equally to all ratepayers, or a 'value based' rate which is based on some element of the property's value (either its unimproved (land) value, its combined value of land and improvements, or its annual value). Value based rates can be calculated either on a standard rate per dollar of rateable value, or at different rates for different categories of rating units.

The primary RICS professional guidance on this subject is covered at VPGA 4 Valuation, see also the capital and rental valuation of public houses, bars, restaurants and nightclubs in England and Wales. The latter of which covers public houses, the object being to provide practical assistance to valuers dealing with public houses which are valued and assessed in a completely different way other commercial businesses. Public houses are valued by the profits method of valuation, often referred to as Fair Maintainable Trade Or Turnover (FMT), it is an important distinction to make as it is little understood. The FMT method applies to tens of thousands of commercial properties in England and Wales and is the basis of rateable valuation by the Valuation Office Agency who also follow this method.

Hamilton et al. p.559 The current list came into force on 1 April 2017. As well as local lists, there are a small number of central rating lists, used to assess properties that would otherwise span multiple lists, such as railway or telephone networks.Hamilton et al. p.473 A rating list is required to identify each relevant non-domestic property in the area, and assign a rateable value, based on a rental valuation of the property. Some types of property, such as public utilities, are valued using a statutory formula instead. The task of compiling and maintaining the list is given to the valuation officer for each authority, who is a civil servant of the Valuation Office Agency, an Executive Agency of Her Majesty's Revenue and Customs.

This mill was marked on a map of 1684, it was a paper mill at that time. In 1695 Edward Middleton was working the mill, which then had a rateable value of £20. He was at the mill until 1724 when William Harris took it over. William Harris died in 1741 and his widow ran the mill until 1744 when Thomas Harris took it over. He was still at the mill in 1763 when he insured the mill for £100. in 1776 Thomas Golding insured the mill. He was still at the mill in 1803 but by 1812 his son Stephen Golding was recorded as a master paper maker of Ditton when he married. There was a partnership between Thomas Golding and his sons Stephen and Thomas jr which was dissolved in 1816.

TQ 715 589 This mill was marked on a map of 1684, it was a paper mill at that time. In 1695 Edward Middleton was working the mill, which then had a rateable value of £20. He was at the mill until 1724 when William Harris took it over. William Harris died in 1741 and his widow ran the mill until 1744 when Thomas Harris took it over. He was still at the mill in 1763 when he insured the mill for £100. in 1776 Thomas Golding insured the mill. He was still at the mill in 1803 but by 1812 his son Stephen Golding was recorded as a master paper maker of Ditton when he married. There was a partnership between Thomas Golding and his sons Stephen and Thomas jr which was dissolved in 1816.

Whenever the Commissioner serves a notice of an amendment to a valuation list by way of a correction, a deletion or an interim valuation, an aggrieved owner or occupier may, within 28 days, serve on the Commissioner a notice of objection in the specified form stating fully the grounds of objection, i.e. (a) the proposed correction is wrong; or (b) the tenement to be deleted ought not to be deleted; or (c) the tenement which is subject to interim valuation is valued above its proper rateable value or is not liable for assessment to rates. After considering a valid objection, the Commissioner shall confirm, vary or set aside the interim valuation, the deletion or the correction to the valuation list. He is required to issue his decision on the objection within six months after the expiration of the 28-day objection period.

This followed the UK House of Lords decision in Poplar Assessment Committee v Roberts. Elemental Approach Kwong Fat Loong Shipyard v CRV [1990] HKDCLR 5 The tribunal accepted the respondent's elemental approach of valuation by dividing the tenement into four elements and using the comparative method to value three of those elements and the contractor's method for the remaining slipway. Government Lease Restrictions Lee King v CRV RA130/77 CRV v Lai Kit Lau Mutual Aid Committee and Another [1986] HKLR 93 Government lease restrictions and conditions other than statutory restrictions should be ignored in rating assessments. Illegal Extensions Cheung Man Yee v CRV RA 41/84 Value of illegal extension was included in the assessment of the rateable value, but the value must reflect the calculated risks incurred by the hypothetical landlord and hypothetical tenant.

Its first election was held on Monday 19 November 1877, at which Charles Samuel Monger won 26 votes against Arthur Wroth's 20 to become the first chairman. An observer writing in 1878 commented that the previously neglected streets had markedly improved in their condition. Most elections were uncontested (the last mayoral contest took place in 1903) and the Newcastle Herald newspaper often lamented the low turnout at contested elections and at ratepayers' meetings. The council's small revenue, which could not easily increase due to the amount of non-rateable Government property and the failure to merge North Toodyay into the municipality, was outstripped by the cost of administration. By 1911, the council had £50 to spend on roads, and was seeking from the state government £350 to improve Stirling Terrace and £250 for the town hall.

A special jury, which is a jury selected from a special roll of persons with a restrictive qualification, could be used for civil or criminal cases, although in criminal cases only for misdemeanours such as seditious libel. The party opting for a special jury was charged a fee, which was 12 guineas just prior to abolition in England.The Machinery of Justice in England, by R. M. Jackson, 2nd edition, Cambridge University Press, 1953. Pages 65 and 239 The qualifications to be a special juror in England were governed by the Juries Act 1870, and the main difference between the special jury and a common jury under that Act was merely a matter of wealth; indeed, it was little more than a question of whether a person lived in a larger house, because it was mainly a question of the rateable value of the house.

Rates relief and concession schemes were introduced in the past to cushion the short term impact of increases in rates payment whilst preserving the long-term equity and integrity of the rating system. For example, prior to the implementation of annual revaluations in 1999, long periods between general revaluations had resulted in large increases in rateable values, giving rise to a very significant increase in the rates burden and causing hardship to ratepayers. To soften the impact of these increases, a Public Revenue Protection (Rating) Order was made in March 1977 to limit the increases in the amount of rates payable for the years 1977/78 and 1978/79 to not more than one third of the amount of rates payable for the preceding year. This measure was also known as the “Rates Relief Scheme”. Based on the rationale of the previous relief scheme, Section 19 of the Ordinance was amended in 1984 to provide a mechanism to phase in the effect of infrequent revaluation.

The effect of the neglect of repairing liabilities during and after the Second World War faced many tenants on short leases with huge bills for dilapidations to make good dwellings which had been originally let in a poor state of repair. Such tenants did not at that time have sufficient security of tenure to enable them to reap the benefit from carrying out major repairs. Under the Housing Act 1961 (see particularly sections 32 and 33) where a tenancy of a dwelling house for less than seven years was granted after 24 October 1961, the landlord was required by an implied covenant to keep in repair the structure and interior (including drains, gutters and external pipes) and to keep in repair and proper working order the installations in the house for the supply of water, gas and electricity, for sanitation, and for space heating and heating water. This applied whatever the rent or the rateable value.

The area of Annandale, bounded by Whites Creek and Johnstons Creek in the west and east respectively and by Rozelle Bay and Parramatta Road in the north and south respectively, was first incorporated in 1871 when it was included as the East Ward within the Municipality of Leichhardt. However, the governing act in the Colony of New South Wales for local government, the Municipalities Act 1867, provided for the division of an existing municipality if a petition was made to the Governor by at least two-thirds of residents or owners of rateable property in the area. As a consequence, a requisite petition of the electors of the East Ward, which argued that the East Ward benefited little from its inclusion in Leichhardt and proposed a separate Borough of Annandale, was published in the Government Gazette on 17 June 1893. The Borough of Annandale was subsequently proclaimed by Governor Sir Robert Duff on 29 December 1893 and was constituted on 1 February 1894.

Each rating list runs for five years, and may change within that time. The value from the very start of the list can be altered, or events within the life of the list (such as an extension) can be reflected by changes within the list, leading to different values at different times. For example, a property is entered in a rating list at 1 April 2005 with a rateable value of £10,000, and a year later the property is extended causing an increase to £12,000 from 1 April 2006; the original entry of £10,000 remains unchanged for the first year. A successful proposal could alter this original value of £10,000 to £9,000 from 1 April 2005 to 31 March 2006, but the second entry from 1 April 2006 would remain unchanged at £12,000. The Local Government Finance Act 1988 gives broad authorisation for regulations to be made about alterations,Local Government Finance Act 1988 Section 55 which can include alterations by the Valuation Office Agency to maintain the list accurately, or proposals by interested parties to change the list.

BP Refinery appealed to the Supreme Court of Victoria. On 5 May 1976, the Full Court dismissed the appeal, holding that #it was an implied condition of the rating agreement that it should continue in operation only so long as BP Refinery should be the occupier of the refinery site and rateable as such; so that on BP Refinery going out of occupation on 1 January 1970, the rating agreement came to an end. #if the agreement had not come to an end by the operation of such an implied term, the letter from BP Refinery and the Shire of Hastings amounted to "a mutual acquiescence between the appellant and the Shire that (the rating agreement) was to be treated as discharged."; and #it was unnecessary to determine the third - "wider and more difficult" - point argued on behalf of the Shire of Hastings - namely, that there had been a repudiation or fundamental breach of the rating agreement by BP Refinery, the rating agreement having allegedly imposed on BP Refinery an obligation to remain in occupation of the site and to maintain, operate and use the refinery for the purpose, inter alia, of enabling the rates to be calculated.

Rates are a form of tax levied on occupation of landed property. In Hong Kong, the unit of assessment for rating purposes is a “tenement”, defined in the Rating Ordinance as “any land (including land covered with water) or any building, structure, or part thereof which is held or occupied as a distinct or separate tenancy or holding or under any licence.” The definition of “tenement” was considered in detail by the Lands Tribunal in the rating appeal Yiu Lian Machinery Repairing Works Ltd & Ors v Commissioner of Rating and Valuation [1982] HKDCLR 32. The Tribunal observed that the definition consists of two limbs, stating that – (a) “The first limb concerns the subject matter to be rated, namely, land, buildings and structures” and (b) “The second limb only makes even those three species of property rateable, if they are held or occupied as a distinct or separate tenancy, holding or licence.” “Occupied” carries its literal meaning of somebody or something physically using or occupying the land. “Held” implies ownership. “Distinct or separate” defines the conditions under which a tenement can be constituted. “Tenancy” in the definition includes lease and short term tenancy.

When, on the basis of the Poor Law Act (enacted on 31 July 1838), Ireland was divided into Poor Law Unions (by 1847 there were 130 unions, some of which were divided later so that, by 1864, there were 163 unions), the areas used for electing member of the boards of guardians were not, as in England and Wales, civil parishes; instead, electoral divisions were formed by the agglomeration of townlands.) The boundaries of these divisions were drawn by a Poor Law Boundary Commission, the aim being to produce areas of roughly equal rateable value and population. This meant that, while the divisions were almost always contiguous areas, they might have little relation to natural community boundaries. Similarly, the boundaries of the poor law unions themselves often had no relation to those of counties, baronies or civil parishes. The boundaries of these electoral divisions have largely remained unchanged since the nineteenth century, so their populations vary widely, ranging from 32,305 for the electoral division of Blanchardstown- Blakestown in Fingal to 16 for the electoral divisions of Arigna in County Leitrim and Lackagh in North Tipperary (figures from the 2006 Census of Population).