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Rates are a tax on property in the United Kingdom used to fund local government. Business rates are collected throughout the United Kingdom. Domestic rates are collected in Northern Ireland and were collected in England and Wales before 1990 and in Scotland before 1989. ==Domestic rates== ===England=== Rates had their origin in the Poor Law Act 1601, for parishes to levy a poor rate to fund the Poor Law, although parishes often adopted property rates to fund earlier poor law measures. Indeed, the Court of Appeal in 2001 called the rating an "ancient system", suggesting that it had medieval origins. As local government developed, separate rates were collected by parish authorities, borough corporations and county authorities. The County Rates Act 1739 ended the practice of separate rates being levied for individual purposes, such a highway rate and provided for a unified county rate. Rates on residential property were based on the nominal rental value, reassessed periodically in revaluations. By the Rating and Valuation Act 1925, revaluations were supposed to take place every five years but in practice they were frequently delayed or suspended. Revaluations took place in 1928/1929, 1934, 1956 (but based on 1939 values), 1963, and 1973. A revaluation due in the early 1980s was scrapped by the Secretary of State for the Environment Michael Heseltine in June 1979, with Heseltine urging householders to tear up the forms already sent out by the Valuation Office.〔Alan Day, "Heseltine's hassle over the Rates", ''The Observer'', 1 July 1979, p. 10.〕 Rates were abolished in England and Wales in 1990 and replaced with the Community Charge (so called "poll tax"), a fixed tax per head that was the same for everyone. This was soon replaced with the Council Tax, a system based on the estimated market value of property assessed in bands of value, with a discount for people living alone. The Crown Estate Paving Commission still levies rates on residential property within its jurisdiction, in the area around Regent's Park, London, under the provisions of the Crown Estate Paving Act 1851. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Rates in the United Kingdom」の詳細全文を読む スポンサード リンク
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