Archive for the 'rates' Category

Business Rate Supplements Act 2009 – OPSI

Business Rate Supplements Act 2009 published

Full text of Act (PDF)

Source: www.opsi.gov.uk

Gallagher (Valuation Officer) v Church of Jesus Christ of Latter Day Saints – Times Law Reports

Gallagher (Valuation Officer) v Church of Jesus Christ of Latter Day Saints

House of Lords

“A Mormon Temple, which was open only to Mormons in good standing, was not a place of public religious worship within the meaning of paragraph 11(1)(a) of Schedule 5 to the Local Government Finance Act 1988 and was thus not exempt from the rating list.”

The Times, 7th August 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Rating (Empty Properties) Act 2007

Rating (Empty Properties) Act 2007 published

Full text of Act

Source: www.opsi.gov.uk

Statute Law Revision: Rating repeal proposals – Law Commission

“The thirty Acts proposed for repeal in this consultation date mostly from the 18th and 19th centuries and concern local taxation in England at that time. The early rating system was closely linked with the system of providing relief for the poor in each parish. Indeed the English poor-law system remained parish-based until 1930. Changes in the mid-20th century, including the establishment of the welfare state, have made these Acts obsolete.”

Consultation paper

Law Commission, 27th June 2007

Source: www.lawcom.gov.uk


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