Introduction

Rating is the oldest of the United Kingdom’s taxes with the possible exception of stamp duty. Rating has developed over the years and since 1990, with the Local Government Finance Act 1988 coming into effect, ceased to be a local tax set by the local authority. Additionally in 1990, the rating of houses and flats was ended and rating was made into a tax on non-domestic property only. Rating is normally regarded as having commenced with the Poor Relief Act 1601, one of the last Acts of Queen Elizabeth I’s reigns. The 1601 Act remained the basic Rating Act, though supplemented by other legislation, up until its consolidation into the General Rate Act 1967. The General Rate Act 1967 remained the principal rating act until the changes to the rating system in 1990, when domestic rating was ended with the Local Government Finance Act 1988 coming into force. Rating is a tax on the occupation of land including buildings.