ABSTRACT
Recurrent property tax dually operates in the United Kingdom as a Council Tax, applicable to domestic property, and as a Uniform Business Rate (UBR), also referred to as the National Non-Domestic Rate (NNDR). The UBR was introduced in England and Wales effective 1 April 1990 and subsequently introduced in Scotland effective 1 April 1995. It was levied at the same rate as England and Wales at the time it was introduced in Scotland to maintain harmonisation across the United Kingdom at the time (Plimmer 1998).
