- Business rates in Scotland
The Poor Law introduced in
Scotlandin 1579 provided for a poor rate to be levied to fund poor relief. The Poor Law (Scotland) Act 1845modernised the system, and the Lands Valuation (Scotland) Act 1854established the foundations of the modern system.
Valuation and Rating (Scotland) Act 1956established a system of five-yearly revaluations, undertaken by an Assessor appointed by the local authority.
In 1989, domestic properties were removed from the rating system with the introduction of the
Community Chargein Scotland, later to be replaced with Council Tax.
Local Government Finance Act 1988amended the existing rating system in Scotland from 1990 at the same time as introducing a new system of business rates in England and Walesfrom 1990, and the Local Government Finance Act 1992made further changes. While the latter two acts applied to the whole of the United Kingdom, as the Scottish system is based on Scots law, it remains fundamentally different from the system in England and Wales.
Local income tax
Business rates in England and Wales
Taxation in the United Kingdom
* [http://www.saa.gov.uk/ Scottish Assessors Association]
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