 Rating lists were prepared and maintained by the Valuation Office (reconstituted in 1991 as a UK Government executive agency, the Valuation Office Agency), while billing and collection was the responsibility of local authorities.Previously, local authorities had decided what proportion of rateable values to charge; the new system featured a centrally set multiplier, often referred to as the Uniform Business Rate, by which the basic bill was calculated.The bill could be further modified by various reliefs, including the newly introduced transitional relief, which was designed to smooth large changes in liability due to revaluations.