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单词 uniform business rate
释义
uniform business rate

Economics
  • The UK system of property taxes on business premises in force since 1990. This replaced rates set at varying levels by individual local authorities. Business rates are now charged at a uniform percentage of valuation throughout England, so that local variations reflect differences in the valuation of property, rather than differences in local tax policies; Scotland and Wales have separate rates. Since 1 April 2005 there has been a lower rate for small businesses and a standard rate for larger businesses.


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