Claiming tax refunds through tax repayment agents
Find out about tax repayment agents, what they do, if you need to use one, what are the risks and what HMRC is doing about them.
Documents to download
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Business rates: the 2023 revaluation (414 KB , PDF)
Non-domestic properties in the UK pay business rates to billing authorities (district and unitary councils). Business rate liabilities are based on each property’s assigned ‘rateable value’. This is multiplied by a ‘multiplier’ or ‘poundage’ to arrive at the property’s annual liability. Rateable values are normally assessed on the basis of the annual rental value of a property. All rateable values are regularly reassessed: this is known as a ‘revaluation’.
The next revaluations of non-domestic properties in England, Scotland, Wales and Northern Ireland will take effect on 1 April 2023. Business rates are a devolved matter and therefore each revaluation operates separately. This note sets out the background to the revaluation in England, providing some information on developments in Scotland, Wales and Northern Ireland. It sets out some of the main effects on ratepayers and local authorities, along with information on how ratepayers may appeal against new valuations.
A basic explanation of the functioning of the business rates system can be found in the Library briefing Business rates.
Documents to download
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Business rates: the 2023 revaluation (414 KB , PDF)
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The future of local banking services and access to cash
An overview of policy relating to the closure of bank and building society branches and to efforts to protect access to cash.
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Council tax: FAQs
This Briefing Paper provides a general introduction to council tax, a tax levied on domestic properties in England, Scotland and Wales. It explains what council tax is, who has to pay it, how council tax is calculated and set, and whether any exemptions or discounts may be available.
