1. What's the rateable value of this shop?

2. Annual rate bills are calculated by reference to rateable values and the rate multiplier.

3. The tax base, or rateable value, is the net annual value of the property occupied.

4. The amount each business pays is the rateable value multiplied by the rate poundage.

5. Draft rating valuation lists showing the new rateable values for 1.5 million businesses will be available from town halls from January 2.

6. They live in what was formerly a low rateable value area.

7. A subsidiary problem was a reluctance to raise rateable values, the basis of the property tax, in line with market prices.

8. The new rateable values will be based on current annual rents.

9. The UK government currently views fibre-optic cable as a "rateable asset", lumping it in with other commercial property as something with value that businesses should pay tax on.

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10. The rate is then expressed as a poundage on the rateable value.

11. Small households that don't use much water but occupy homes with high rateable values could be much better off.

12. Households are to be divided into two strata, according to rateable value.

13. However, the Tribunal would not determine at this stage that the contractor's test was the only test for ascertaining rateable value.

14. The expression must be understood as extending at least to the ways in which rateable value had been employed for Government rent purposes.

15. It is the common practice that insurers adopt the rateable method to embody the fair principle of all the parties concerned when overlapping insurance occurred in general property policies.

16. Thus BL 121 itself expressly stated that such 3% rent was to be "adjusted in step with any changes in the rateable value thereafter".

17. The appeal was heard before the Court of Appeal which held that BL 121 did not confine the meaning of " rateable value" to the meaning contained in the Rating Ordinance.