(英国房屋的)应征税价值 In Britain, the rateable value of a building was a value based on its size and facilities, which was used in calculating local taxes called rates.
The expression must be understood as extending at least to the ways in which rateable value had been employed for Government rent purposes. 该条文应该理解为起码引伸至作为计算地租的应课差饷租值的方法。
However, the Tribunal would not determine at this stage that the contractor's test was the only test for ascertaining rateable value. 不过,审裁处没有裁定承建商基准是确定应课差饷租值的唯一基准。