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[29] [30] In financial year 2014–15, authorities in England collected a total of £22.9 billion in business rates, representing 3.53% of the total UK tax income and achieving an average in-year collection rate of 98.1%. [4] For 2016/17 the multiplier is 49.7 pence and the small business rate multiplier is 48.4 pence.
Business rates are collected throughout the United Kingdom. Domestic rates are collected in Northern Ireland and were collected in England and Wales before 1990 and in Scotland before 1989. Rates are usually paid by the occupier of a property, and only in the case of unoccupied property does the owner become liable to pay them.
Business rates is the commonly used name of Non-Domestic Rates in Scotland, [1] a tax on occupation of non-domestic property. Rates are a property tax used to fund local services that dates back to the Poor Law .
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Business rates in Wales have ancient roots, [2] and were only formalised by the Vagabonds Act 1572 which modernized the system under the Tudor Poor Laws. The system was further reformed by the Poor Relief Act 1601. The 1601 act was repealed in 1967, and replaced by the predecessor to business rates, the General Rate Act 1967.
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The company was founded in 1999 and is directed by Mark Rigby, the current CEO [4]. [5] The firm has over 275 [6] [7] staff and a national network of chartered surveyors. CVS’ principal areas of practice include advice [8] and commentary on commercial property valuation, [9] [10] property tax and services.