domestic rates

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A UK system of local taxation of householders. This operated up to 1990 in England (1989 in Scotland), when it was replaced by the community charge. Domestic rates were levied on the occupants of houses in proportion to their rateable value, which was assessed by a District Valuer. The rate charged per pound of rateable value was decided by local authorities, subject to ‘capping’, or maximum limits set by the central government.

Subjects: Economics.

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