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
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—Gloria Steinem (20th century)