9 1 ▁as ▁a ▁UK ▁Government ▁executive ▁ag ency , ▁the ▁Val u ation ▁Office ▁Agency ), ▁while ▁b illing ▁and ▁collection ▁was ▁the ▁responsibility ▁of ▁local ▁authorities . ▁Pre viously , ▁local ▁authorities ▁had ▁decided ▁what ▁proportion ▁of ▁rate able ▁values ▁to ▁charge ; ▁the ▁new ▁system ▁featured ▁a ▁cent r ally ▁set ▁multip lier , ▁often ▁referred ▁to ▁as ▁the ▁Un iform ▁Business ▁R ate , ▁by ▁which ▁the ▁basic ▁bill ▁was ▁calculated . ▁The ▁bill ▁could ▁be ▁further ▁modified ▁by ▁various ▁relief s , ▁including ▁the ▁newly ▁introduced ▁trans itional ▁relief , ▁which ▁was ▁designed ▁to ▁smooth ▁large ▁changes ▁in ▁li ability ▁due ▁to ▁re valu ations . ▁The ▁multip lier ▁was ▁calculated ▁to ▁ensure ▁that , ▁on ▁average , ▁b ills ▁rose ▁by ▁no ▁more ▁than ▁the ▁rate ▁of ▁infl ation . ▁ ▁A ▁system ▁of ▁rating ▁had ▁also ▁evol ved ▁in ▁Scotland , ▁through ▁separate ▁legisl ation . ▁While ▁in ▁many ▁ways ▁similar , ▁key ▁underlying ▁concepts ▁in ▁the ▁Scottish ▁system ▁differ ed , ▁as ▁did ▁the ▁administrative ▁scheme . ▁The ▁Local ▁Government ▁Fin ance ▁Act ▁ 1 9 8 8 ▁renamed ▁the ▁Scottish ▁rates , ▁and ▁im posed ▁the ▁cent r ally ▁set ▁multip lier , ▁but ▁did ▁not ▁otherwise ▁disturb ▁the ▁Scottish ▁rating ▁legisl ation . ▁ ▁During ▁the ▁introduction ▁of ▁business ▁rates , ▁criticism ▁focused ▁on ▁the ▁level ▁of ▁the ▁multip lier ▁to ▁be ▁chosen , ▁and ▁on ▁the ▁trans itional ▁relief ▁scheme , ▁with ▁organis ations ▁such ▁as ▁the ▁Confeder ation ▁of ▁British ▁Indust