Patrick H. Bond is former Head of Rating Valuation at the Valuation Office Agency’s head office, a past president of the Rating Surveyors Association and was chairman of the RICS Rating Diploma Holders’ Section in its 2022 Centenary year. He is a visiting lecturer in Rating at Bayes (formerly Cass) Business School, City University, and an assessor on the RICS Rating Diploma Study Course as well as being an IRRV tutor on both Rating and Valuation courses. He is a well-known conference speaker including at various international conferences and contributes articles in the professional press. Peter K. Brown is a former Professor of Property Taxation at Liverpool John Moores University, UK, and a David C. Lincoln Research Fellow, Lincoln Land Institute, Cambridge, Massachusetts, USA. He was a member of the second Wood Committee looking into the rateability of plant and machinery. He was a regular speaker at conferences and contributed to articles in the professional press.