Hi Wendy, our Council had Morrison Low assist with a review for rates harmonisation. They did an assessment of ability to pay, which was quite an eye opener.They used such things as the Index of Relative Socio-Economic Disadvantage & Index of Relative Socio-Economic Advantage & Disadvantage. They identified things like Vulnerable Groups or Individuals, based on Pensioners, Housing Stress, Trends in Cost of Living. All these things are economic factors, I guess. I hope that helps a little