1
be rateable
rateable 作表语，表示某财产须缴纳地方财产税。
The warehouse is rateable.
这座仓库应纳地方税。
应纳地方税的；应课税的
先理解核心含义，再看它在真实句子里的用法。
应纳地方税的；应课税的
liable to payment of locally assessed property taxes
The warehouse is rateable.
这座仓库应纳地方税。
应缴地方税的；须纳税的
Liable to incur the payment of rates.
可评级的；能够评级的
Able to be evaluated with a rating.
The new office building is rateable, so the company must pay local taxes on it.
新办公楼是应课税的，因此公司必须为其缴纳地方税。
They checked the rateable value of the shop before buying it.
他们在购买这家商店之前核查了它的应课税价值。
The old barn is rateable now that it has been turned into a holiday home.
这个旧谷仓现在应课税了，因为它被改成了度假屋。
rateable 作表语，表示某财产须缴纳地方财产税。
The warehouse is rateable.
这座仓库应纳地方税。
rateable value 是英国地方税体系中的固定说法，指应纳税财产的估定价值。
They appealed against the rateable value of their shop.
他们对其店铺的应课税价值提出了申诉。
Not this
The factory rateable at $2,000 a year.
Use this
The factory is rateable at $2,000 a year.
rateable 是形容词，不能单独作谓语；必须用 be 动词构成系表结构，表示“按…金额计税”用 be rateable at。
Not this
My income is rateable.
Use this
My income is taxable.
rateable 在英式英语中特指地方财产税（rates）意义上的“应纳地方税的”，不适用于所得税；表示收入“应纳税的”应用 taxable。
Not this
I have to pay the rateable every year.
Use this
I have to pay the rates every year.
rateable 是形容词，不能直接指“税款”；英式英语中“地方税”用 rates（复数）。rateable 作名词时复数 rateables 指应课税财产，也不表示税款本身。
Focus on the distinctions below. Other candidates are kept compact until a reliable usage note is available.
应课税价值；应税价值
The rateable value of the office was updated in April.
该办公室的应课税价值在四月份更新了。
应课税财产；应纳地方税的房产
Any rateable property must have a valid tax reference.
任何应课税财产都必须有有效的税号。
应课税场所；应纳税经营场所
The new warehouse became rateable premises once it was in use.
新仓库在投入使用后即成为应课税场所。
应课税占用；应税占有
Rateable occupation requires actual and exclusive possession.
应课税占用要求实际且独占的占有。
应课税占用人；应纳税占用人
The rateable occupier, not the owner, is usually liable for the charges.
应课税占用人通常是缴费责任人，而不是所有人。
Use rateable naturally, then get feedback on meaning, tone, grammar, and phrasing.
Revisit a common error or keep this word in your review list.
把 rateable 拆成 rate（税率）+ able（可…的）：脑海里浮现一张房产税单，上面标着 rateable，提醒你这是“应纳地方税的”，也能顺带记“可估价的”。
语域：formal 常见场景：英国地方政府文件、房地产估价报告 通常用于英国地方税（rates/council tax）语境，多出现在正式或技术性文件中，口语中比较少见。
英式英语中常用于税务语境，如 rateable value（应税价值）。
Dictionary facts from ECDICT, WIKTIONARY.