Offices with living accommodation: rates or the community charge?

Abstract

Outlines the Local Government Finance Act which lays down the way living accommodation is to be treated for Community Charge purposes. Considers whether living accommodation in offices should be rated or subject to the Community Charge, and whether it can make a difference to the amount of tax paid in high value locations.

Citation

Enemy, R. (1992), "Offices with living accommodation: rates or the community charge?", Property Management, Vol. 10 No. 3, pp. 248-256. https://doi.org/10.1108/02637479210030402