Source Currency: Issue 101, October 2025. Binder 1 Division D: Exemptions, Immunities and Reliefs Chapter 4 Charities and Other Organisations Chapter 5 Agricultural Land and Buildings and Fish Farms Division E: The Measure of Liability Chapter 1 The Chargeable Amount Chapter 4 Principles of Valuation Chapter 9 Assessment by statutory prescription and formulae Division I: Statutes The following Statutory Instruments have been updated: Local Government Finance Act 1992 Binder 2 Division J: Statutory Instruments 2013; continued Tribunal Procedure (Upper Tribunal) (Lands Chamber) Rules 2010.

Ryde on Rating and the Council Tax is the most authoritative work on rating available, offering a comprehensive collection of the relevant statutory materials and the latest practice notes for both non-domestic rates and council tax and is accompanied by detailed commentary.

This well-established work covers everything from recovery of rates and council taxes to exemptions and relief and includes valuable chapters on appeals and insolvency. There is full coverage of all statutes, statutory instruments, rules and orders as well as detailed analysis of the relevant case law.