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GCSE Citizenship Studies · key term
A tax on non-domestic properties, such as shops, offices and factories, which contributes to local government funding.
Used by AQA and Edexcel
Paper 1
Revise: Public TaxesBusiness rates are charged on non-domestic property, such as shops and offices. Councils retain some business-rate revenue under government rules; they cannot simply keep and spend all of it as they choose.
Paper 1, Paper 2
A tax charged on most non-domestic properties, such as shops and offices. Councils bill and collect business rates and retain a share to help fund local services.
Distinguish council tax on homes from business rates on most non-domestic properties.
Do not suggest that councils keep all local business rates: councils receive a share.
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Four important funding routes are council tax, business rates, government grants and charges for services. These connect local residents, businesses, central government and service users to the funding of local services.
