415. General liability for rates, taxes etc.

Rates, taxes, and other burdens on land and buildings imposed by public authority are either taxes imposed directly by Parliament1, or rates and charges imposed by local authorities acting under statutory powers.

Until 31 March 1990 a general rate was, subject to certain exemptions and reliefs, leviable under the General Rate Act 1967 on every occupier of (inter alia) land and houses; but in certain cases the owner of property was rated in place of the occupier. From 1 April 1990 to 31 March 1993 a personal, standard or collective community charge was levied, subject to certain exemptions, in respect