How to even out the shock

Turner, L.

How to even out the shock - 2004 - Estates Gazette (0421) 22 May 2004, 148(1) .

Analyses the issues surrounding the transitional relief arrangements for the rating revaluation 2005 prior to the ODPM announcement of the proposed scheme this summer. The scheme will have to be self-financing, will unwind by the end of the period and many companies will be paying a supplement for small business rate relief. Concludes that government support in the early years of the scheme is vital and that a balance must be stuck between protection for some business and the cost of this to other businesses.


LOCAL GOVERNMENT ACT 2003
RATING REVALUATION 2005
CLAWBACKS
RATE RELIEF
TRANSITIONAL RELIEF
UNIFORM BUSINESS RATES
APPEALS