Język Polski
English
Published
:
2012-04-30
Non-domestic Rate in England
Magdalena Łyszkiewicz
Abstract
This article discusses the issue of taxation of nonresidential real estate in England which is one of the oldest countries which prides itself on a very well developed and efficient system of local taxes. This results from the fact that it is the local government which is responsible for collecting and calculating local taxes (including real estate tax) and local governments in England had been frequently established even before famous English Parliamentary system was introduced. In the early 1990s. The English system of property tax was thoroughly reformed. Since 1993 owners of non-residential real estate have been paying modified tax called non domestic rate. This article presents the structure of non-domestic rate, the rules of collecting it as well as general data regarding the level of this tax and the reliefs of this tax conceded in recent years.(original abstract)Keywords:
Property tax, Non-housing real estate, Ad valorem taxDetails
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Citation rules
Łyszkiewicz, M. (2012). Non-domestic Rate in England. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 41(41). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1307