Local government law - Rating

Rating is a very important source of revenue for government. Within in England and Wales, rating grew out of the system imposed in 1601 whereby the"overseers of the poor" were required to raise sums from the inhabitants and occupiers of land in the parish to provide materials to enable the poor to be set to work.

Vestiges of the origins of rates remain in the current system. A major change was effected in 1988 by the abolition of rates on domestic properties in favour of a tax on individuals called the "community charge." That itself was abolished in 1992, to be replaced with a domestic property charge which is called the "council tax."

Non-domestic rating continues, being principally governed by the Local Government Finance Act 1988 and the many regulations made under it. Whilst non-domestic rating is under direct central government control, it continues to be collected by local authorities and the revenue raised remains an important part of local government funding.

Members of Chambers regularly receive instructions from both rating authorities and those who have been rated or been made subject to council tax. We provide practical, authoritative advice, striving to illuminate this area of the law.