Rates are a form of taxation system in the United Kingdom and elsewhere, such as New Zealand, historically used to fund local government.

United Kingdom

In the United Kingdom, rates on residential property were based on the nominal rental value of the property. Whilst still levied in Northern Ireland, they were abolished in Scotland in 1989 and England and Wales in 1990 and replaced with the Community Charge (poll tax), a fixed charge the same for everyone. This was soon replaced with the Council Tax, a system based on the estimated market value of property, with a discount for people living alone.

Rates on non-residential property (business rates) are still charged.

Elsewhere

Numerous Rating Acts and their amendments have sustained Territorial Authorities of New Zealand for over a century. Rental value is not the commonest criterion: land value and improved value have been more commonly used. Many exceptions are provided in legislation to reduce perceived unfairness of whichever system the council is using.