Author Description

Rating and Council Tax Pocket Book- Front Cover -- Rating and Council Tax Pocket Book -- Title Page -- Copyright Page -- Dedication -- Contents -- Table of cases -- Table of statutory provisions -- Chapter 1: Introduction -- Governing legislation -- Structure of the book -- Summary of the law of rating -- Summary of the law of council tax -- Part I: Non-domestic rating -- Chapter 2: Key concepts in rating law -- The hereditament -- The list -- Non-domestic hereditaments -- Rateable value -- Ownership -- Occupation -- Occupation: special categories -- Chapter 3: Liability to rates -- Occupied local list hereditaments -- Unoccupied local list hereditaments -- Central list hereditaments -- Transitional relief -- Chapter 4: Exemptions and reliefs -- Agricultural hereditaments -- Places of worship -- Hereditaments dedicated to the public -- Hereditaments used for disabled people -- Sovereign and diplomatic immunity -- Miscellaneous exemptions -- Relief for charities and like organisations -- Relief for small and rural businesses -- Discretionary reliefs -- Unoccupied hereditaments -- Hardship relief -- Chapter 5: Collection of rates -- Demand notices -- Commencing Magistrates' Court proceedings -- Hearings in the Magistrates' Court -- Costs awards in the Magistrates' Court -- Appeals from the Magistrates' Court -- Setting aside liability orders -- High Court/County Court proceedings -- Further recovery action -- Central list hereditaments -- Chapter 6: Completion notices -- Normal principles: when should a new building be entered in the list? -- Completion notices -- Chapter 7: Rate refunds -- Statutory entitlement to a refund -- Restitution of unlawful taxes -- Restitution of money paid under a mistake -- Part II: Council tax -- Chapter 8: Chargeable dwellings -- Dwellings -- Exempt dwellings -- Valuation lists -- Chapter 9: Liability to council tax