This would benefit businesses and allow them more financial flexibility in hard times - but any change to the basis of calculating the UBR
and the subsequent loss in revenue would need to be offset via other tax rises as the government would still need to regain lost revenue.
The consultation paper suggests the UBR
for 2010/11 (including the small business rate relief supplement) will be in the region of 41.
While this late change in UBR
is very welcome, despite the confusion it will create, businesses must hope that the chancellor realises over the next 12 months that it is impractical to recover the income forgone and writes off the additional charges for 2010/11 and 2011/12.
While there were bad old days of excessive rates, many now regret UBR
has been sucked into a fund set centrally with no local accountability.
Netopia embedded software supports extensive LAN to WAN QoS routing and security including virtual router interfaces, multiple DHCP zones, and IP QoS granularity with CBR, UBR
In addition, the five-year re-evaluation process due next year will base the 2010-2011 UBR
on rental values in April 2008, which were higher than those predicted next year.
The 2010 rating revaluation will oblige the government to establish a new UBR
multiple so that local councils can calculate liabilities at April next year and to introduce a new' transitional' scheme to phase large changes in liability following the revaluation.
Occupiers of business premises should be aware of two important points, in addition to next year's removal of the inflation link to the UBR
For those reasons, UBR
creates a disproportionate burden on smaller firms as a percentage of turnover, overheads and profit.
UDDI Business Registry (UBR
) as a Root Registry: Once the UBR
migrates to V.
As a result, many initial SVC applications will default to UBR
service to support SVC connections.
When small grocers are asked to list their main concerns, the threat of superstore development is reported as being less important than rent costs, EU legislation, utility costs, discounters and the UBR