Internal Drainage Board - Drainage Rates

Drainage Rates

Further information: Rates (tax)

All properties within a drainage district are deemed to derive benefit from the activities of an IDB. Every property is therefore subject to a drainage rate paid annually to the IDB.

For the purposes of rating, properties are divided into:

  • Agricultural land and buildings
  • Other land (such as domestic houses, factories, shops etc.)

Occupiers of all "other land" pay Council Tax or Non-Domestic Rates to the local authority who then are charged by the board. This charge is called the "Special Levy". The board, therefore, only demands drainage rates direct on agricultural land and buildings. The basis of this is that each property has been allotted an "annual value" which were last revised in the early 1990s. The annual value is an amount equal to the yearly rent, or the rent that might be reasonably expected if let on a tenancy from year to year commencing 1 April 1988. The annual value remains the same from year to year. Each year the board lays a rate "in the £" to meet its estimated expenditure. This is multiplied by the annual value to produce the amount of drainage rate due on each property.

Read more about this topic:  Internal Drainage Board

Famous quotes containing the word rates:

    Families suffered badly under industrialization, but they survived, and the lives of men, women, and children improved. Children, once marginal and exploited figures, have moved to a position of greater protection and respect,... The historic decline in the overall death rates for children is an astonishing social fact, notwithstanding the disgraceful infant mortality figures for the poor and minorities. Like the decline in death from childbirth for women, this is a stunning achievement.
    Joseph Featherstone (20th century)