Definition: Betterment levies

Category: ESA 1995

Betterment levies are taxes on the increase in the value of agricultural land due to planning permission to develop the land for commercial or residential purposes. http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
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