1. “SURVEYORS HELPING SMALL BUSINESSES” J AMES R AVEN - 15- YEARS EXPERIENCE BS C (H ONS ) P ROPERTY M ANAGEMENT 1)C URRENT O VERVIEW OF T AX ON C OMMERCIAL P ROPERTY 2)I DEAS TO S HARE & D EVELOP

2. BRITAIN K NOWN AS : N ON -D OMESTIC R ATES N ON -D OMESTIC R ATES ARE RELATED TO THE RENT OF THE PROPERTY / LAND “ TAX RATE ” IS SET ACROSS WHOLE COUNTRY R ATE IS ANNUALLY REVIEWED

3. NORTHERN IRELAND K NOWN AS : N ON -D OMESTIC R ATES N ON -D OMESTIC R ATES ARE RELATED TO RENT OF THE PROPERTY / LAND C URRENT “ TAX RATE ” IS SET INDIVIDUALLY BY EACH DISTRICT

4. FRANCE K NOWN AS : B USINESS T AX B USINESS TAX IS RELATED TO THE RENT OF THE PROPERTY / LAND AND PLANT & MACHINERY C URRENT “ TAX RATE ” IS SET INDIVIDUALLY BY EACH LOCAL AUTHORITY

5. DENMARK K NOWN AS : SERVICE TAX S ERVICE T AX IS RELATED TO THE CAPITAL VALUE OF THE PROPERTY / LAND C URRENT “ TAX RATE ” IS SET INDIVIDUALLY BY EACH LOCAL AUTHORITY

6. CANADA K NOWN AS : PROPERTY TAX P ROPERTY T AX IS RELATED TO THE CAPITAL VALUE OF THE PROPERTY / LAND C URRENT “ TAX RATE ” IS SET AT MUNICIPAL LEVEL

8. BRITAIN Rateable ValueAmount to pay < £6,0000% £6,001 - £12,0000% > > > 100% > £12,000100%

9. BRITAIN Rateable ValueAmount to pay < £6,0000% £6,001 - £12,0000% > > > 100% > £12,000100% Offer only renewed ANNUALLY by the government, so how can a business plan??

10. BRITAIN 25% discount or 0% discount?

11. BRITAIN

12. BRITAIN v NORTHERN IRELAND 1 26

13. FRANCE

14. SOUTH AFRICA 1. Set locally 2. Relief granted at local 3. Payable by property owners 4. Reviewed 4-yearly 5. Based on Market Value NOT rental value

18. 1.Can turnover be MOVED / SHARED to a company elsewhere? 2.Can part of the property become ‘UNUSED’ / DERELICT? 3.Can NATIONAL be changed to LOCAL to help cater for geographical trends?

19. Can we help in other ways: 1.Part-subletting? 2.Change of use? Then assign? 3.Taking on the national cause?

20. 20, 19, 18, 17, 16, 15, 14, 13, 12, 11, 10, 9, 8, 7, 6, 5, 4, 3, 2, 1