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The rateable value of domestic properties was recorded in valuation rolls, which provide an important historical source, as they record the name of the head of the household for every home in Scotland on set years; usually at five yearly intervals. [4]
The Valuation and Rating (Scotland) Act 1956 established a system of five-yearly revaluations, undertaken by an Assessor appointed by the local authority. In 1989, domestic properties were removed from the rating system with the introduction of the Community Charge in Scotland, later to be replaced with Council Tax .
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. [21] [22] The bill usually requires payment in instalments over the financial ...
In Scotland from April 2024, all but three of the Scottish local councils introduced a 100% "additional levy" on second homes. Unfortunately this change was introduced very close to the beginning of the 2024-25 Council Tax year beginning, and it is unclear what procedures Councils have in place for identifying second homes.
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They were collected in England and Wales before 1990 and in Scotland before 1989. Outside Northern Ireland Council Tax is collected instead of domestic rates. Business rates are collected throughout the United Kingdom, with different systems in England , in Wales , in Northern Ireland and in Scotland .
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Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2000 (S.S.I. 2000/57) Valuation for Rating (Plant and Machinery) ...