▁are ▁then ▁subject ed ▁to ▁tar iff , ▁le vy , ▁top - up ▁and ▁safety ▁pay ments ▁depending ▁on ▁the ▁financial ▁position ▁of ▁the ▁council . ▁According ▁to ▁the ▁government ▁the ▁change ▁gives ▁financial ▁in cent ives ▁to ▁coun c ils ▁to ▁grow ▁their ▁local ▁econom ies ▁and ▁increase ▁their ▁income ▁from ▁business ▁rates . ▁At ▁the ▁same ▁time ▁the ▁new ▁scheme ▁has ▁resulted ▁in ▁more ▁risk ▁and ▁uncertainty . ▁ ▁History ▁▁ ▁Business ▁rates ▁are ▁the ▁latest ▁inc arn ation ▁of ▁a ▁series ▁of ▁tax es ▁for ▁fund ing ▁local ▁services ▁known ▁as ▁rates , ▁based ▁on ▁property ▁values . ▁The ▁first ▁rate ▁was ▁part ▁of ▁the ▁Elizabeth an ▁Po or ▁Law ▁Act ▁ 1 5 7 2 , ▁which ▁established ▁relief ▁for ▁the ▁poor ▁at ▁the ▁local ▁parish ▁level , ▁paid ▁for ▁by ▁inhabitants ▁of ▁the ▁parish . ▁A ▁system ▁of ▁rates ▁to ▁fund ▁local ▁government ▁and ▁services ▁evol ved ▁over ▁the ▁next ▁three ▁centuries , ▁including ▁a ▁separate ▁system ▁for ▁London ▁from ▁ 1 8 6 9 ▁to ▁ 1 9 6 3 . ▁Ch anges ▁included ▁a ▁str ic ter ▁definition ▁of ▁how ▁to ▁value ▁for ▁a ▁rate ; ▁the ▁introduction ▁of ▁a ▁valu ation ▁list ▁containing ▁the ▁ass essed ▁values ; ▁the ▁ability ▁to ▁object ▁to ▁the ▁ass essed ▁value ; ▁and ▁the ▁introduction ▁of ▁the ▁valu ation ▁officer , ▁appointed ▁by ▁the ▁Commission ers ▁of ▁In land ▁Re venue ▁( now ▁Her ▁Majesty ' s ▁Re venue ▁and ▁Custom s ), ▁as ▁the ▁ass essor .