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Business rates in England, or non-domestic rates, are a tax on the occupation of non-domestic property. Rates are a property tax with ancient roots that was formerly used to fund local services that was formalised with the Poor Law 1572 and superseded by the Poor Law of 1601. The Local Government Finance Act 1988 introduced business rates in England and Wales from 1990, repealing its immediate predecessor, the General Rate Act 1967. The act also introduced business rates in Scotland but as an amendment to the existing system, which had evolved separately to that in the rest of Great Britain. Since the establishment in 1997 of a Welsh Assembly able to pass legislation, the English and Welsh systems have been able to diverge. In 2015, business rates for Wales were devolved.
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References
- ↑ "Quotable Value profit in maiden year | Scoop News".
- 1 2 "Company and entity performance advice".
- ↑ MacLeod, Scott (22 June 1999). "Law allows overseas firm to set values". The New Zealand Herald . Retrieved 4 November 2011.
- ↑ Statement of Corporate Intent (SCI) Archived 2008-10-14 at the Wayback Machine
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