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Flashcards in National Non Domestic Rates Deck (6)
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What are NNDR?

tax based on the rental value of a non-domestic property


Who pays NNDRs to?

the occupier to the local authority


what are NNDRs more commonly known as?

Uniform Business Rates


How are UBRs calculated?

rental value x multiplier (poundage)


Define UBR's

a tax fixed by central government based on the annual value of non-domestic property, paid by occupiers or, where there are no occupiers, owners, to a local authority which is responsible for providing services within the locality


When was UBRs introduced?

1st April 1990 under the Local Government Finance Act 1988