‘The law in relation to national non-domestic rates (Business Rates) contains a high level dichotomy. This dichotomy is between:
(1) compiling and maintaining the rating lists (central and local) – typically know as the “non-domestic rating lists” or simply the “lists”; and
(2) collection and enforcement of the tax due.
Each of these may be subdivided further, in respect to the entity that is tasked with undertaking these.’
33 Bedford Row, 14th January 2025
Source: www.33bedfordrow.co.uk
