Rates are a type of taxation system in the United Kingdom and elsewhere, such as New Zealand, used to fund local government. The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom, the UK or Britain,is a Sovereign state located New Zealand is an Island country in the south-western Pacific Ocean comprising two main landmasses (the North Island and the South Island Local governments are administrative offices that are smaller than a State.

United Kingdom

The modern system of rates have their origin in the Poor Law Act 1601, for parishes to levy rates to fund the Poor Law, although parishes often adopted property rates to fund earlier poor law measures. This article deals chiefly with the English Poor Laws covering England and Wales This article deals chiefly with the English Poor Laws covering England and Wales Indeed, the Court of Appeal in 2001 called the rating an "ancient system", suggesting that it had medieval origins. Court of Appeal, Court of Appeals, and Appellate Division redirect here for a list of specific courts using those titles see Court of Appeal

In the United Kingdom, rates on residential property were based on the nominal rental value of the property. The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom, the UK or Britain,is a Sovereign state located Whilst still levied in Northern Ireland, they were generally abolished in Scotland in 1989 and England and Wales in 1990 and replaced with the Community Charge (poll tax), a fixed charge the same for everyone. Northern Ireland (Tuaisceart Éireann Ulster Scots: Norlin Airlann) is a Country within the United Kingdom, lying in the northeast of England is a Country which is part of the United Kingdom. Its inhabitants account for more than 83% of the total UK population whilst its mainland The Community Charge, popularly known as the " poll tax " was a system of taxation introduced in replacement of the rates to part fund Local government This was soon replaced with the Council Tax, a system based on the estimated market value of property assessed in bands of value, with a discount for people living alone. Council Tax is the system of local Taxation used in England, Scotland and Wales to part fund the services provided by local government in each As of 2007, Northern Ireland has moved to a rateable value based on the capital value of properties (similar to the Council Tax). Year 2007 ( MMVII) was a Common year starting on Monday of the Gregorian calendar in the 21st century.

The Crown Estate Paving Commission still levies rates on residential property within its jurisdiction, in the area of Regent's Park, London, under the provisions of the Crown Estate Paving Act 1851. The Crown Estate Paving Commission (or CEPC) is the body responsible for managing certain aspects of the built environment of Regent's Park, London. For other meanings see Regent's Park (disambiguation Regent's Park (officially The Regent's Park) is one of the Royal Parks London ( ˈlʌndən is the capital and largest urban area in the United Kingdom.

Rates on non-residential property (Business Rates) are still charged, at a uniform rate set by central government. Business rates is the commonly used name of non-domestic rates, a Tax on the occupation of non-domestic property Rates are collected by local councils, but the moneys collected are distributed nationally according to population.

Rating Assessments (Rateable Values) are made on all non-domestic properties [Local Government Finance Act 1988. Sch 6]. As well as business, this includes village halls and other non-business occupations. In the United States, a village hall is the seat of government for Villages It functions much as a City hall does within cities The exception to this is where a hereditament is exempt by virtue of Schedule 6 of the Local Government Finance Act 1988 which specifies exempt classes.

The Rateable Value should represent the reasonable rental value of the occupation according to the circumstances at the "Material Day" and according to rental values at the "Antecedent Valuation Date". (For the compiled 2005 Rating List the "Material Day" is 1 April 2005 and the "Antecedent Valuation Date" is 1 April 2003). Events 527 - Byzantine Emperor Justin I names his nephew Justinian I as co-ruler and successor to the throne Year 2005 ( MMV) was a Common year starting on Saturday (link displays full calendar of the Gregorian calendar. Events 527 - Byzantine Emperor Justin I names his nephew Justinian I as co-ruler and successor to the throne Year 2003 ( MMIII) was a Common year starting on Wednesday of the Gregorian calendar.

Later physical changes will have a later Material Day but the Antecedent Valuation Date will still be 1 April 2003 for the currency of the 2005 Rating List. Events 527 - Byzantine Emperor Justin I names his nephew Justinian I as co-ruler and successor to the throne Year 2003 ( MMIII) was a Common year starting on Wednesday of the Gregorian calendar. The Rating List is a public document.

Hong Kong

In Hong Kong, rates on property is based on the nominal rental value of the property. Hong Kong ( officially the Hong Kong Special Administrative Region, is a territory located on China 's south coast on the Pearl River Delta, and borders Unlike in England and Wales, it is still levied on domestic property as well as non-domestic premises. Prior to 2000, it was used to fund municipal services, responsible by the now-abolished Urban Council and Regional Council, through the Urban Services Department and Regional Services Department. The Urban Council (UrbCo) was a municipal council in Hong Kong responsible for Municipal services on Hong Kong Island and in Kowloon The Regional Council (RegCo) was a municipal council in Hong Kong responsible for Municipal services in the New Territories (excluding Urban Services Department ( was a government department in Hong Kong. Regional Services Department ( was a government department in Hong Kong. The revenue now goes to the treasury. The bill is issued quarterly.

New Zealand

Numerous Rating Acts and their amendments have sustained Territorial Authorities of New Zealand for over a century. Territorial authorities are the second tier of Local government in New Zealand, below regional councils. Rental value is not the commonest criterion: land value and improved value have been more commonly used. Many exceptions are provided in legislation to reduce perceived unfairness of whichever system the council is using.

Israel

Israel has a similar tax known as arnona that goes back to the days of the British Mandate. For a topic outline on this subject see List of basic Israel topics. The Palestine Mandate, was a set of protocols or articles that formed a multilateral legal and administrative agreement It is levied by the municipality (or, in smaller localities, by the moatza eizorit, i. e. , Regional Council) based (currently) on the square meterage of dwelling or business. Specific rates vary widely among municipalities, with Jerusalem and Rehovot having the highest rates in the country. Jerusalem (יְרוּשָׁלַיִם, he-Latn Yerushaláyim; Arabic: ar القُدس, ar-Latn al-Quds) is the In rental dwellings, tenants (rather than owners) generally pay the arnona. Single parents and some forms of economic hardship qualify for discounts or even exemptions.

United States

Real estate taxes which are based on a percentage of the property's actual or nominal value are the prime funding method for local government.

See also

• Property tax