The implications of a switch to locally varying business rates

Kevin Denny and Ridge, M

Fiscal Studies, 1992, vol. 13, issue 1, 22-37

Abstract: Although it is nearly two years since the Government reformed the system of local business rates to introduce a uniform business rate, the debate still continues over the merits of the new system. The importance of local business rates should not be underestimated. The non-domestic rates' yield of close to £10 billion in England in 1990-91 accounted for 30 per cent of local authorities' net financing. By comparison, the yield from mainstream corporation tax in the UK in 1990 will be around £12 billion.

Date: 1992
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