Non-Domestic Rating 2005 Valuation List Transitional Arrangements Manual - 2009 Update
The Non-Domestic Rating 2005 Valuation List Transitional Arrangements Manual 2009 Update This acclaimed publication explains in detail all aspects of the complex legislation phasing the financial impact of the 2005 non-domestic rating revaluation in England, including:
- Determination of eligibility for transitional protection;
- Charge calculation following a material change and/or split/merger/reconstruction list amendment;
- Issue/implications of all types of transitional certificates; > Appeal/correction charge recalculations, including total savings/adjustments;
- Overpayment interest entitlement and calculation, including list deletions; > Small business rate relief calculation/qualification criteria for all charge periods;
- Empty property rate liability/exemptions before and after 1 April 2008; > Section 44A part occupation relief calculation until/from 2008/09; > 34 worked examples, with accompanying explanatory notes;
- City of London Corporation charge calculation;
- Interaction with the Appeals Regulations;
- Useful summary and parameter charts.
It provides an invaluable source of comprehensive reference and training material in A4 loose-leaf format with an electronic PDF version.
I recommend this book to anyone who works in business rates and needs a thorough understanding of the 2005 valuation list transitional scheme. Gordon Heath BSc IRRV, Independent Revenues Consultant
Non-Domestic Rating 2005 Valuation List Transitional Arrangements Manual