Residential Property Tax Reform in Northern Ireland: Impact Analysis and Spatial Redistribution

William J McCluskey; Peadar Davis; Lay Cheng Lim

Residential Property Tax Reform in Northern Ireland: Impact Analysis and Spatial Redistribution

William J McCluskey, Peadar Davis, Lay Cheng Lim

Research output: Contribution to journal › Article › peer-review

63 Downloads (Pure)

Original language	English
Pages (from-to)	59-70
Journal	Journal of Property Tax Assessment and Administration
Volume	4
Issue number	3
Publication status	Published (in print/issue) - 1 Sept 2007

Bibliographical note

Hard copy in BERI Office
Reference text: Bird, R.M., and E. Slack, eds. 2004. International
handbook of land and property taxation. United Kingdom: Edward Elgar Publishing Limited.
Convention of Scottish Local Authorities. 2001. Evidence presented to the Local Government
Committee of the Scottish Parliament: Refinements of Council Tax arrangements, Part 9—Section 2. Edinburgh: Convention of Scottish Local Authorities.
Davis, P., W.J. McCluskey, and L.C. Lim. 2004. Residential property taxation: A capital value banding approach. Journal of Property Tax Assessment & Administration 1 (3): 51–64.
Evans, A.A. 1976. Commentary on the effect of changing the basis of rating domestic properties from rateable values to capital values, based on data from a 20% sample survey of sales of dwellings reported to the Inland Revenue. In Layfield
Committee, Report of the Committee of Inquiry into Local Government Finance, Appendix 10. Cmnd 6453. London: Her Majesty’s Stationery Office.
Ford, R.G., and C.J. Brown. 1978. Rating
reform and urban structure. Area 10:8–14.
Giles, C., and M. Ridge 1993. The impact on households of the 1993 budget and the Council Tax. Fiscal Studies 14 (3): 1–20.
Gloudemans, R. 1999. Mass appraisal of real property. Chicago: International Association
of Assessing Officers.
Hattersley, W.M., C.M. Lizieri, and J. Chandler. 1989. The use of capital values
for domestic rating in England and Wales. Research Report, Rating and Valuation Association, London.
Hills, J., and H. Sutherland. 1991. The proposed Council Tax. Fiscal Studies 12 (4): 1–21.
Institute of Revenues, Rating and Valuation
(IRRV). 1999. Council Tax collection arrangements in Scotland and England & Wales. Edinburgh: Institute of Revenues, Rating and Valuation, Central Research Unit, Scottish Executive.
Kenway, P., and G. Palmer. 1999. Council Tax: The case for reform. London: New Policy Institute.
Layfield Committee. 1976. Report of the Committee of Inquiry into Local Government
Finance. Cmnd 6453. London: Her Majesty’s Stationery Office.
Longley, P., G. Higgs, and D. Martin. 1996. The rates revisited? A geographical reassignment of property valuations and local tax burdens under the Council Tax. Environment and Planning C: Government and Policy 14:101–129.
Lyons Inquiry. 2007. Place-shaping: A shared ambition for the future of local government. www.lyonsinquiry.org.uk (accessed April 27, 2007).
McCluskey, W.J., L.C. Lim, and P.T. Davis (contributing authors). 2004. Reform of the domestic rating system in Northern
Ireland—a fairer share. Report, Department of Finance and Personnel, Northern Ireland Executive, Belfast.
McCluskey, W.J., F. Plimmer, and O. Connellan.
1998. Ad valorem property tax: Issues of fairness and equity. The Assessors Journal 5 (3): 47–55.
McCluskey, W.J., F. Plimmer, and O. Connellan. 1999. Reform of UK local government domestic property taxes. Property Management 17 (4): 336–352.
McCluskey, W.J., F. Plimmer, and O. Connellan.
2002. Valuation banding—An international property tax solution. Journal of Property Investment & Finance 20 (1): 68–83.
Midwinter, A. 1989. Economic theory, the poll tax and local spending. Politics 9 (2): 9–15.
70 Journal of Property Tax Assessment & Administration • Volume 4, Issue 3
Northern Ireland Executive. 2001–2004. The Programme for Government. http://www.pfgni.gov.uk/.
Northern Ireland Executive. 2002a. The Review of Rating Policy: A Consultation
Paper. http://www.nics.gov.uk/
ratingpolicy/.
Northern Ireland Executive. 2002b. Draft programme for government: Reinvestment and reform. Belfast: Northern Ireland Executive.
Plimmer, F. 1999. The Council Tax: The need for a revaluation. Journal of Property Tax Assessment and Administration 5 (1): 27–39.
Plimmer, F., W.J. McCluskey, and O. Connellan. 1999. Reform of UK local government domestic property taxes. Property Management 17 (4): 336–352.
Ridge, M., and S. Smith. 1991. Local taxation: The options and the arguments. London: Institute for Fiscal Studies.
Smith, S., and D. Squire. 1987. Local taxes and local government. Report series
No. 25, Institute for Fiscal Studies, London.
SDRC. 2001. Measures of deprivation in Northern Ireland. Social Disadvantage Research Centre, Department of Social Policy and Social Work, University of Oxford, United Kingdom.
Welsh Assembly Government. 2002. Council Tax revaluation and rebanding 2005. Cardiff: Welsh Assembly Government.
Wyatt, C.M. 1983. The effects of rating reform in Britain: A case study of Derby. Environment and Planning C: Government and Policy 1:57–71.

Keywords

Property Tax Reform
GIS

Access to Document

Final Paper JPTAA 07Final published version, 543 KB

Cite this

@article{01fb353daab7420aa0ac0ae577d2bb96,

title = "Residential Property Tax Reform in Northern Ireland: Impact Analysis and Spatial Redistribution",

keywords = "Property Tax Reform, GIS",

author = "McCluskey, {William J} and Peadar Davis and Lim, {Lay Cheng}",

note = "Hard copy in BERI Office Reference text: Bird, R.M., and E. Slack, eds. 2004. International handbook of land and property taxation. United Kingdom: Edward Elgar Publishing Limited. Convention of Scottish Local Authorities. 2001. Evidence presented to the Local Government Committee of the Scottish Parliament: Refinements of Council Tax arrangements, Part 9—Section 2. Edinburgh: Convention of Scottish Local Authorities. Davis, P., W.J. McCluskey, and L.C. Lim. 2004. Residential property taxation: A capital value banding approach. Journal of Property Tax Assessment & Administration 1 (3): 51–64. Evans, A.A. 1976. Commentary on the effect of changing the basis of rating domestic properties from rateable values to capital values, based on data from a 20% sample survey of sales of dwellings reported to the Inland Revenue. In Layfield Committee, Report of the Committee of Inquiry into Local Government Finance, Appendix 10. Cmnd 6453. London: Her Majesty{\textquoteright}s Stationery Office. Ford, R.G., and C.J. Brown. 1978. Rating reform and urban structure. Area 10:8–14. Giles, C., and M. Ridge 1993. The impact on households of the 1993 budget and the Council Tax. Fiscal Studies 14 (3): 1–20. Gloudemans, R. 1999. Mass appraisal of real property. Chicago: International Association of Assessing Officers. Hattersley, W.M., C.M. Lizieri, and J. Chandler. 1989. The use of capital values for domestic rating in England and Wales. Research Report, Rating and Valuation Association, London. Hills, J., and H. Sutherland. 1991. The proposed Council Tax. Fiscal Studies 12 (4): 1–21. Institute of Revenues, Rating and Valuation (IRRV). 1999. Council Tax collection arrangements in Scotland and England & Wales. Edinburgh: Institute of Revenues, Rating and Valuation, Central Research Unit, Scottish Executive. Kenway, P., and G. Palmer. 1999. Council Tax: The case for reform. London: New Policy Institute. Layfield Committee. 1976. Report of the Committee of Inquiry into Local Government Finance. Cmnd 6453. London: Her Majesty{\textquoteright}s Stationery Office. Longley, P., G. Higgs, and D. Martin. 1996. The rates revisited? A geographical reassignment of property valuations and local tax burdens under the Council Tax. Environment and Planning C: Government and Policy 14:101–129. Lyons Inquiry. 2007. Place-shaping: A shared ambition for the future of local government. www.lyonsinquiry.org.uk (accessed April 27, 2007). McCluskey, W.J., L.C. Lim, and P.T. Davis (contributing authors). 2004. Reform of the domestic rating system in Northern Ireland—a fairer share. Report, Department of Finance and Personnel, Northern Ireland Executive, Belfast. McCluskey, W.J., F. Plimmer, and O. Connellan. 1998. Ad valorem property tax: Issues of fairness and equity. The Assessors Journal 5 (3): 47–55. McCluskey, W.J., F. Plimmer, and O. Connellan. 1999. Reform of UK local government domestic property taxes. Property Management 17 (4): 336–352. McCluskey, W.J., F. Plimmer, and O. Connellan. 2002. Valuation banding—An international property tax solution. Journal of Property Investment & Finance 20 (1): 68–83. Midwinter, A. 1989. Economic theory, the poll tax and local spending. Politics 9 (2): 9–15. 70 Journal of Property Tax Assessment & Administration • Volume 4, Issue 3 Northern Ireland Executive. 2001–2004. The Programme for Government. http://www.pfgni.gov.uk/. Northern Ireland Executive. 2002a. The Review of Rating Policy: A Consultation Paper. http://www.nics.gov.uk/ ratingpolicy/. Northern Ireland Executive. 2002b. Draft programme for government: Reinvestment and reform. Belfast: Northern Ireland Executive. Plimmer, F. 1999. The Council Tax: The need for a revaluation. Journal of Property Tax Assessment and Administration 5 (1): 27–39. Plimmer, F., W.J. McCluskey, and O. Connellan. 1999. Reform of UK local government domestic property taxes. Property Management 17 (4): 336–352. Ridge, M., and S. Smith. 1991. Local taxation: The options and the arguments. London: Institute for Fiscal Studies. Smith, S., and D. Squire. 1987. Local taxes and local government. Report series No. 25, Institute for Fiscal Studies, London. SDRC. 2001. Measures of deprivation in Northern Ireland. Social Disadvantage Research Centre, Department of Social Policy and Social Work, University of Oxford, United Kingdom. Welsh Assembly Government. 2002. Council Tax revaluation and rebanding 2005. Cardiff: Welsh Assembly Government. Wyatt, C.M. 1983. The effects of rating reform in Britain: A case study of Derby. Environment and Planning C: Government and Policy 1:57–71.",

year = "2007",

month = sep,

day = "1",

language = "English",

volume = "4",

pages = "59--70",

journal = "Journal of Property Tax Assessment and Administration",

publisher = "Ulster University",

number = "3",

}

TY - JOUR

T1 - Residential Property Tax Reform in Northern Ireland: Impact Analysis and Spatial Redistribution

AU - McCluskey, William J

AU - Davis, Peadar

AU - Lim, Lay Cheng

N1 - Hard copy in BERI Office Reference text: Bird, R.M., and E. Slack, eds. 2004. International handbook of land and property taxation. United Kingdom: Edward Elgar Publishing Limited. Convention of Scottish Local Authorities. 2001. Evidence presented to the Local Government Committee of the Scottish Parliament: Refinements of Council Tax arrangements, Part 9—Section 2. Edinburgh: Convention of Scottish Local Authorities. Davis, P., W.J. McCluskey, and L.C. Lim. 2004. Residential property taxation: A capital value banding approach. Journal of Property Tax Assessment & Administration 1 (3): 51–64. Evans, A.A. 1976. Commentary on the effect of changing the basis of rating domestic properties from rateable values to capital values, based on data from a 20% sample survey of sales of dwellings reported to the Inland Revenue. In Layfield Committee, Report of the Committee of Inquiry into Local Government Finance, Appendix 10. Cmnd 6453. London: Her Majesty’s Stationery Office. Ford, R.G., and C.J. Brown. 1978. Rating reform and urban structure. Area 10:8–14. Giles, C., and M. Ridge 1993. The impact on households of the 1993 budget and the Council Tax. Fiscal Studies 14 (3): 1–20. Gloudemans, R. 1999. Mass appraisal of real property. Chicago: International Association of Assessing Officers. Hattersley, W.M., C.M. Lizieri, and J. Chandler. 1989. The use of capital values for domestic rating in England and Wales. Research Report, Rating and Valuation Association, London. Hills, J., and H. Sutherland. 1991. The proposed Council Tax. Fiscal Studies 12 (4): 1–21. Institute of Revenues, Rating and Valuation (IRRV). 1999. Council Tax collection arrangements in Scotland and England & Wales. Edinburgh: Institute of Revenues, Rating and Valuation, Central Research Unit, Scottish Executive. Kenway, P., and G. Palmer. 1999. Council Tax: The case for reform. London: New Policy Institute. Layfield Committee. 1976. Report of the Committee of Inquiry into Local Government Finance. Cmnd 6453. London: Her Majesty’s Stationery Office. Longley, P., G. Higgs, and D. Martin. 1996. The rates revisited? A geographical reassignment of property valuations and local tax burdens under the Council Tax. Environment and Planning C: Government and Policy 14:101–129. Lyons Inquiry. 2007. Place-shaping: A shared ambition for the future of local government. www.lyonsinquiry.org.uk (accessed April 27, 2007). McCluskey, W.J., L.C. Lim, and P.T. Davis (contributing authors). 2004. Reform of the domestic rating system in Northern Ireland—a fairer share. Report, Department of Finance and Personnel, Northern Ireland Executive, Belfast. McCluskey, W.J., F. Plimmer, and O. Connellan. 1998. Ad valorem property tax: Issues of fairness and equity. The Assessors Journal 5 (3): 47–55. McCluskey, W.J., F. Plimmer, and O. Connellan. 1999. Reform of UK local government domestic property taxes. Property Management 17 (4): 336–352. McCluskey, W.J., F. Plimmer, and O. Connellan. 2002. Valuation banding—An international property tax solution. Journal of Property Investment & Finance 20 (1): 68–83. Midwinter, A. 1989. Economic theory, the poll tax and local spending. Politics 9 (2): 9–15. 70 Journal of Property Tax Assessment & Administration • Volume 4, Issue 3 Northern Ireland Executive. 2001–2004. The Programme for Government. http://www.pfgni.gov.uk/. Northern Ireland Executive. 2002a. The Review of Rating Policy: A Consultation Paper. http://www.nics.gov.uk/ ratingpolicy/. Northern Ireland Executive. 2002b. Draft programme for government: Reinvestment and reform. Belfast: Northern Ireland Executive. Plimmer, F. 1999. The Council Tax: The need for a revaluation. Journal of Property Tax Assessment and Administration 5 (1): 27–39. Plimmer, F., W.J. McCluskey, and O. Connellan. 1999. Reform of UK local government domestic property taxes. Property Management 17 (4): 336–352. Ridge, M., and S. Smith. 1991. Local taxation: The options and the arguments. London: Institute for Fiscal Studies. Smith, S., and D. Squire. 1987. Local taxes and local government. Report series No. 25, Institute for Fiscal Studies, London. SDRC. 2001. Measures of deprivation in Northern Ireland. Social Disadvantage Research Centre, Department of Social Policy and Social Work, University of Oxford, United Kingdom. Welsh Assembly Government. 2002. Council Tax revaluation and rebanding 2005. Cardiff: Welsh Assembly Government. Wyatt, C.M. 1983. The effects of rating reform in Britain: A case study of Derby. Environment and Planning C: Government and Policy 1:57–71.

PY - 2007/9/1

Y1 - 2007/9/1

KW - Property Tax Reform

KW - GIS

M3 - Article

VL - 4

SP - 59

EP - 70

JO - Journal of Property Tax Assessment and Administration

JF - Journal of Property Tax Assessment and Administration

IS - 3

ER -