Who Pays Business Rates?
Non-domestic rates are a tax that is formally levied on the occupiers of nondomestic property in the United Kingdom. This does not imply that it is only the occupiers of business and other non-domestic property who are made worse off by the imposition of ‘business rates’. Some or all of the effectiv...
| Main Authors: | , , , |
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| Format: | Journal article |
| Language: | English |
| Published: |
IFS
1996
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