双方议定

• Why is the rateable value not linked directly to the actual rent ? in assessing the rateable value , the rvd has to take into account open - market rents agreed at or around the valuation reference date for similar properties in the locality , with due adjustments to reflect any differences in size , location , facilities , standards of finish and management
  估价署在评估应课差饷租值时，须要考虑区内同类物业于估价日期（即10月1日）或接近该日，在公开市场由业主与租客双方议定的租金，再根据物业的面积、位置、设施、完工质素及管理水平的差异加以调算。