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Reform of UK local government domestic property taxes

Frances Plimmer, W.J. McCluskey, Owen Connellan

Property Management

ISSN: 0263-7472

Article publication date: 1 December 1999

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Abstract

The importance of local government within the UK has never been stronger, and this has direct implications as to the most appropriate method of financing this level of government. The council tax in Great Britain and traditional domestic rates in Northern Ireland represent the two primary sources of local government finance based on domestic property, which currently require significant reform. Weaknesses of the existing systems include the lack of buoyancy due to infrequent revaluations, horizontal and vertical inequities and the need to ensure that domestic property tax systems are seen to be fair. The paper makes a number of important recommendations which would enhance the acceptability and ultimately improve the operation of these forms of ad valorem taxation.

Keywords

Citation

Plimmer, F., McCluskey, W.J. and Connellan, O. (1999), "Reform of UK local government domestic property taxes", Property Management, Vol. 17 No. 4, pp. 336-352. https://doi.org/10.1108/02637479910299642

Publisher

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MCB UP Ltd

Copyright © 1999, MCB UP Limited

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