ABSTRACT

The Rating and Council Tax Pocket Book is a concise, practical guide to the legal and practical issues surrounding non-domestic rates and council tax. An essential tool for busy tax collection practitioners in local authorities and private practice, it will also be suitable for a range of non-specialist property professionals who may have to deal with rates and council tax matters as part of their practice.

This handy pocket guide is accessible to specialist and non-specialist alike, covering everything from key concepts through to liability, exemptions, procedure and completion notices. The book encompasses both English and Welsh law, and includes all the relevant statutory provisions. With detailed discussion of key cases, this is a book that no one with an interest in rating and council tax should be without.

chapter 1|5 pages

Introduction

part I|147 pages

Non-domestic rating

chapter 2|41 pages

Key concepts in rating law

chapter 3|8 pages

Liability to rates

chapter 4|43 pages

Exemptions and reliefs

chapter 5|30 pages

Collection of rates

chapter 6|12 pages

Completion notices

chapter 7|11 pages

Rate refunds

part II|53 pages

Council tax

chapter 8|20 pages

Chargeable dwellings

chapter 9|21 pages

Liability to council tax

chapter 10|10 pages

The collection of council tax