Business Rates - Rateable Value

Business Rates - Rateable Value

Business rates are charged on most non-domestic properties like shops, offices, pubs, warehouses, factories, holiday rental homes or guest houses.

Business rates are calculated by multiplying the 'rateable value' of a property with a national figure (a 'multiplier') which is fixed annually by the government.

The rateable value is the legal term for the notional annual rental value of a property (the value a business property based on the yearly rent it could have been let for, on the open market), assessed by the valuation officers of the VOA (Valuation Office Agency).

营业税率 - 评定价值
营业税率针对大多数非住宅性质财产征收，如商店、办公楼、酒吧、仓库、工厂、假日租赁住宅或招待所。
营业税率通过将财产的'评定价值'与国家固定数值（即'乘数'）相乘而计算得出，该乘数由政府每年确定。
评定价值是对财产理论上的年度租金价值的法律术语（即基于在公开市场上可能出租的年度租金的价值），由评估办公室的评估官员进行评估。