 Facts and figures about UK taxes, benefits and public spending.
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Type: Journal Articles Authors: Kevin Denny and Ridge, M ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 13, No. 1, February 1992
Volume, issue, pages: Vol. 13, No. 1, pp. 22-37
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 ñ0 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 ñ2 billion. Search |
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