1.   Hatfield and Totteridge were separate places and the one could not levy rates for the other.

2.   Secondly, it prohibited local authorities from levying supplementary rates.

3.   The parishes were required to levy rates to provide for the relief of the poor.

4.   Whereas rates were levied on property, the poll tax will be levied on individuals.

5.   This is necessary as member states operate different coverage, and levy different rates of VAT and excise duties.