Anthony Prior, Rating and Valuation

Start Date

23-11-1988 4:30 PM

End Date

23-11-1988 6:30 PM

Description

This paper explores possible methods of valuing public utilities in England and Wales to prepare for the forthcoming non-domestic revaluation which is due in April of 1990. It opens with a short resume of the basis of valuation for property taxation (rating) generally in the United Kingdom. It also provides some of the political backdrop that brought about the sweeping changes in the United Kingdom's property tax structure. The paper defines what constitutes a public utility and generally treats seven major categories of property: 1. Electricity generation and distribution 2. The water supply industry 3. Gas production and distribution 4. Water transport (mainly docks and harbors) 5. The telecommunications industry 6. Coal extraction 7. Land transport (mainly railway undertakings)

Publication Date

November 1988

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Nov 23rd, 4:30 PM Nov 23rd, 6:30 PM

Public sector assets

This paper explores possible methods of valuing public utilities in England and Wales to prepare for the forthcoming non-domestic revaluation which is due in April of 1990. It opens with a short resume of the basis of valuation for property taxation (rating) generally in the United Kingdom. It also provides some of the political backdrop that brought about the sweeping changes in the United Kingdom's property tax structure. The paper defines what constitutes a public utility and generally treats seven major categories of property: 1. Electricity generation and distribution 2. The water supply industry 3. Gas production and distribution 4. Water transport (mainly docks and harbors) 5. The telecommunications industry 6. Coal extraction 7. Land transport (mainly railway undertakings)