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e Bilnger GVA review - entitled April Fools': e rating revaluation that never was - contains a number of key ndings, including the fact that the deferment of the 2015 revaluation will cost business in the North and Midlands PS2.
Rates generally make up a bigger part of retailers' occupier costs than rent JOHN ADGEY ON RATES REVALUATION IMPLICATIONS
The original rateable value (RV) of the properties for which revaluation appeals have been resolved is Au4,561m, which represents 92% of the rateable values of properties for which a revaluation appeal was lodged (Au4,946m).
Whilst it is not ideal, the 2017 it is not ideal, the 2017 W revaluation will at least bring rates back somewhere close to current market values and should hopefully result in reduced rates liabilities for ratepayers from 2017.
The inventor of the New Revaluation Arrow has developed a working prototype that has been utilized with success.
A circular from the Central Bank of Cyprus sent out on Monday to all banks in Cyprus clarified the revaluation requirements for mortgaged properties, and an opinion presented by the government's Law Office during Tuesday's session of the Ethics committee confirmed the Association's claim that the cost of property revaluation must burden the bank.
The governor of the central bank, Ignazio Visco, said on Monday that the revaluation of the central banks' share capital approved by parliament last week, can only boost Italian banks' core capital from 2015.
This was a golden opportunity for the Welsh Government to make a stand against the 'moving the goalposts' tactics of Westminster and show a genuine commitment to Welsh ratepayers by pushing forward with a revaluation in 2015," he said.
National portfolio manager Ben Wall said: "It is difficult to understand the logic behind the decision to delay the rating revaluation as it will impact many retailers who are already struggling and facing financial hardship.
Ben Wall, national portfolio manager at Poundland, said: "Postponing the revaluation only serves to delay the structured recalibration of the high street, which is needed for it to survive.
30) Revaluation model: After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
O'Brien said those two factors led to dramatic time constraints in meeting the deadlines for this year's full-blown property revaluation.