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"Gross Rating Value"

"Gross Rating Value"

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A client is proposing to allow an employee to occupy a property rent-free and a benefit in kind will, therefore, arise.

This depends on the "gross rating value" of the property, but what exactly does this represent?

Is it: -

  1. The rateable value
  2. The actual council tax payable
  3. Something else and, if so, how can I find this out?

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