rates
pl. n. Local taxes charged on property by local authorities to pay for the services they provide. The community charge (“poll tax”) replaced domestic rates (i.e. those payable by private householders) in April 1990 in England and Wales (in 1989 in Scotland), but was itself replaced by the council tax in April 1993. Owners of business and other nondomestic property remain liable to pay nondomestic rates based on a Uniform Business Rate (UBR), fixed by central government, and charged on the assessed value of the property.

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