Non-domestic Rates 2020/21 - Your business rates explained - Stafford Borough Council
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
Non-domestic Rates 2020/21 Your business rates explained.
Contents Welcome
Facts About Your Business Rates Now more than ever, people are turning
to their local authorities for support. It is
Non-Domestic Rates 03
therefore vital that we continue to provide
Business Rates Instalments 03
those services that are important to you.
National Non-Domestic Rating Multiplier 03
With a continuing reduction in the funding
Rateable Value 04
we receive from central government, we
Revaluations 04
are working hard to ensure that we retain
Business Rate Reliefs 04
high quality, value for money services for
Small Business Rates Relief 04
our residents.
Charity and Community
Amateur Sports Club Relief 05 This booklet outlines how we plan to spend
Unoccupied Property Rate Relief 05 the money raised from your council tax and
Transitional Rate Relief 05 business rates this year. Please take a few
Local Discounts 05 minutes to read through this information.
State Aid 06 You may fnd you are eligible to claim an
Rating Advisers 06 exemption or discount, which could reduce
Information Supplied how much business rates you need to pay.
with Demand Notices 06 See pages 3 - 7 for more details.
About Council Tax
Average Bill for Band D Property 07
Charge for Each Property Band 07
The Borough Council Charge 08
Spending on the Borough Council’s
Services 08
Why the Increased Spend? 09
Other Information 09
Parish Spending 10
Colwich Parish Council 11
Stone Town Council 12-13
The Environment Agency 14
Statement Concerning
Adult Social Care Funding 15
Contact Information
Stafford Borough Council 16
Valuation Offce Agency 16
Fire 16
Police 16
Staffordshire County Council 16
Non-domestic Rates 2020 - 2021 2
Facts About Your Business Rates
Non-Domestic Rates National Non-Domestic
Rating Multiplier
Non-Domestic Rates, or business rates,
collected by local authorities are the way Stafford Borough Council works out the
that those who occupy non-domestic business rates bill for a property by
property contribute towards the cost of multiplying the rateable value of the
local services. property by the appropriate non-domestic
multiplier.
Under the business rates retention
arrangements introduced from There are two multipliers: the national
1st April 2013, authorities keep a proportion non-domestic rating multiplier and the small
of the business rates paid locally. The business non-domestic rating multiplier.
money, together with revenue from council
The Government sets the multipliers for
taxpayers, locally generated income and
each fnancial year, except in the City of
grants from central government, is used to
London where special arrangements apply.
pay for the services provided by local
authorities in your area. Ratepayers who occupy a property with
a rateable value which does not exceed
Further information about the business
£50,999 (and who are not entitled to certain
rates system, may be obtained at: www.
other mandatory relief[s] or are liable for
gov.uk/introduction-to-business-rates and
unoccupied property rates) will have their
at www.staffordbc.gov.uk.
bills calculated using the lower small
business non-domestic rating multiplier,
rather than the national non-domestic
Business Rates Instalments rating multiplier.
Payment of business rate bills is
The multiplier for a fnancial year is based
automatically set on a 10-monthly cycle.
on the previous year’s multiplier adjusted
However, the Government has put in place
to refect the Consumer Price Index (CPI)
regulations that allow ratepayers to require
infation fgure for the September prior to
their local authority to enable payments to
the billing year. The current multipliers are
be made through 12 monthly instalments.
shown on the front of your bill.
If you wish to take up this offer, you should
contact Stafford Borough Council as soon
as possible.
Non-domestic Rates 2020 - 2021 3
Rateable Value Business Rate Reliefs
Apart from properties that are exempt from Depending on individual circumstances, a
business rates, each non-domestic ratepayer may be eligible for a rate relief
property has a rateable value which is set (i.e. a reduction in your business rates bill).
by the Valuation Offce Agency (VOA), an There are a range of available reliefs. Some
agency of Her Majesty's Revenue and of the permanent reliefs are set out below
Customs. but temporary reliefs are often introduced
by the Government at Budgets. You should
They compile and maintain a full list of all
contact Stafford Borough Council for details
rateable values, available at www.gov.uk/
on the latest availability of business rates
voa. The rateable value of your property is
reliefs and advice on whether you may
shown on the front of your bill. This broadly
qualify. Further detail on reliefs is available
represents the yearly rent the property
at www.gov.uk/introduction-to-business-
could have been let for on the open market
rates and at www.staffordbc.gov.uk.
on a particular date specifed in legislation.
For the current rating list, this date was set
as 1st April 2015.
Small Business Rates Relief
The Valuation Offce Agency may alter the
If a ratepayer’s sole or main property has a
valuation if circumstances change. The
rateable value which does not exceed an
ratepayer (and certain others who have an
amount set out in regulations, the ratepayer
interest in the property) can also check and
may receive a percentage reduction in their
challenge the valuation shown in the list if
rates bill for this property of up to a
they believe it is wrong.
maximum of 100%. The level of reduction
Further information about the grounds on will depend on the rateable value of the
which challenges may be made and the property - for example eligible properties
process for doing so can be found on the below a specifed lower threshold will
VOA website: www.gov.uk/guidance/ receive 100% relief, and you may receive
how-to-check-your-rateable-value-is-correct partial tapered relief up to a specifed upper
threshold. The relevant thresholds for relief
are set out in regulations and can be
Revaluations obtained from your local authority or at
www.gov.uk/introduction-to-business-rates.
All non-domestic property rateable values
are reassessed at revaluations. The most Generally, this percentage reduction (relief)
recent revaluation took effect from 1st is only available to ratepayers who occupy
April 2017. either-
Revaluations ensure that business rates (a) one property, or
bills are up-to-date, more accurately refect
(b) one main property and other additional
current rental values and relative changes
properties providing those additional
in rents. Frequent revaluations ensure the
properties each have a rateable value
system continues to be responsive to
which does not exceed the limit set in
changing economic conditions.
regulations.
The aggregate rateable value of all the
properties mentioned in (b), must also not
Non-domestic Rates 2020 - 2021 4exceed an amount set in regulations. For Unoccupied Property Rate Relief
those businesses that take on an additional
Business rates are generally payable in
property which would normally have meant
respect of unoccupied non-domestic
the loss of small business rate relief, they
property. However, they are generally not
will be allowed to keep that relief for a fxed
payable for the frst three months that a
additional period.
property is empty. This is extended to six
Full details on the relevant limits in relation months in the case of certain other
to second properties and the current period properties (for example industrial
for which a ratepayer may continue to premises).
receive relief after taking on an additional
Full details on exemptions
property can be obtained from Stafford
can be obtained from Stafford Borough
Borough Council or at www.gov.uk/
Council or www.gov.uk/apply-for-business-
introduction-to-business-rates.
rate-relief.
Certain changes in circumstances will need
to be notifed to Stafford Borough Council
by the ratepayer who is in receipt of relief Transitional Rate Relief
(other changes will be picked up by
At a revaluation, some ratepayers will see
Stafford Borough Council). The changes
reductions or no change in their bill whereas
which should be notifed are-
some ratepayers will see increases.
(a) the property falls vacant,
Transitional relief schemes are introduced
(b) the ratepayer taking up occupation of at each revaluation to help those facing
an additional property, and increases. This relief has been funded by
limiting the reduction in bills for those who
(c) an increase in the rateable value of a
have beneftted from the revaluation.
property occupied by the ratepayer in
Transitional relief is applied automatically
an area other than the area of Stafford
to bills.
Borough Council which granted the
relief. Further information about transitional
arrangements and other reliefs may be
obtained from Stafford Borough Council or
Charity and Community the website www.gov.uk/introduction-to-
Amateur Sports Club Relief business-rates.
Charities and registered Community
Amateur Sports Clubs are entitled to 80%
Local Discounts
relief where the property is occupied by the
charity or the club and is wholly or mainly Local authorities have a general power to
used for the charitable purposes of the grant discretionary local discounts and to
charity (or of that and other charities), or give hardship relief in specifc
for the purposes of the club (or of that circumstances.
and other clubs).
Full details can be obtained from Stafford
Stafford Borough Council has discretion to Borough Council.
give further relief on the remaining bill. Full
details can be obtained from Stafford
Borough Council.
Non-domestic Rates 2020 - 2021 5State Aid Information Supplied with
Demand Notices
The award of discretionary reliefs is
considered likely to amount to State aid. Information relating to the relevant and
However, it will be state aid compliant previous fnancial years in regard to the
where it is provided in accordance with the gross expenditure of Stafford Borough
De Minimis Regulations EC 1407/2013. Council is available at www.staffordbc.gov.
uk/businessrates. A hard copy is available
The De Minimis Regulations allow an
on request by writing to the council or at
undertaking to receive up to EUR 200,000
01785 619282.
'de minimis' aid over a rolling three-year
period. If you are receiving, or have
received, any 'de minimis' aid granted
during the current or two previous fnancial
years (from any source), you should inform
Stafford Borough Council immediately with
details of the aid received.
Rating Advisers
Ratepayers do not have to be represented
in discussions about their rateable value or
their rates bill. However, ratepayers who do
wish to be represented should be aware
that members of the Royal Institution of
Chartered Surveyors (RICS - www.rics.org)
and the Institute of Revenues, Rating and
Valuation (IRRV - www.irrv.org.uk) are
qualifed and are regulated by rules of
professional conduct designed to protect
the public from misconduct. Before you
employ a rating adviser or company you
should check that they have the necessary
knowledge and expertise, as well as
appropriate indemnity insurance. Take great
care and, if necessary, seek further advice
before entering into any contract.
Non-domestic Rates 2020 - 2021 6About Your Council Tax Bill
Your council tax bill comprises charges from four principal authorities in the area, Staffordshire
County Council, Staffordshire Commissioner (Police and Crime), Staffordshire Commissioner
(Fire and Rescue) and Stafford Borough Council.
The Borough Council is solely responsible for collection of council tax.
Average Bill for a Band D Property for 2020 / 2021
2019/20 2020/21 Increase
Authority
(£) (£) (£) %
156.30 Stafford Borough Council 159.27 2.97 1.90
1,246.23 Staffordshire County Council 1,295.95 49.72 3.99
Staffordshire Commissioner
75.73 77.24 1.51 1.99
(Fire and Rescue)
Staffordshire Commissioner
216.56 225.09 8.53 3.94
(Police and Crime)
1,694.82 Total 1,757.55 62.73 3.70
Charge for Each Property Band
Property COUNCIL TAX
Total(£)
Band Borough (£) County (£) Fire (£) Police (£)
A 106.18 863.97 51.49 150.06 1,171.70
B 123.88 1,007.96 60.08 175.07 1,366.99
C 141.57 1,151.96 68.66 200.08 1,562.27
D 159.27 1,295.95 77.24 225.09 1,757.55
E 194.66 1,583.94 94.40 275.11 2,148.11
F 230.06 1,871.93 111.57 325.13 2,538.69
G 265.45 2,159.92 128.73 375.15 2,929.25
H 318.54 2,591.90 154.48 450.18 3,515.10
In addition a further charge is included for the spending of parish councils where
appropriate (see page 11).
Non-domestic Rates 2020 - 2021 7How the Borough Council Charge of £159.27 is derived
The amount of money required by the Council for 2020/21 to carry out its functions and
provide services (its Budget Requirement) is £12.358 million (£12.203 million in 2019/20).
A proportion of this is met by Business Rates Retention with the balance being met from
council taxpayers.
The table below provides an analysis of the funding of the Budget Requirement and
illustrates how the charge of £159.27 is calculated.
2019 / 2020 2020 / 2021
Band D Band D
£000’s £000’s
Equivalent £ Equivalent £
12,203 256.95 Budget Requirement 12,358 256.07
4,780 100.65 Less Business Rates Retention 4,672 96.80
7,423 156.30 Council Tax Requirement 7,686 159.27
Where the Money Goes - Spending on the Borough Council’s Services
(Net spending before technical adjustments)
3%
14%
£404 Planning and
Regeneration Portfolio
£2,051 Leisure and
Culture Portfolio
£4,801 Environment Portfolio
£6,725 Resources Portfolio
£930 Community Portfolio
The fgures quoted are £’000.
32% 45%
6%
Non-domestic Rates 2020 - 2021 8Why the Increased Spend?
The Council’s budget requirement for 2020/21 of £12.358 million is £155,000 more than in
2019/20. The following table identifes the major reasons for this:
£’000
Infation and cost increases 300
Service effciencies (588)
Changes in income 49
Reduced reliance on Government funding 15
Revenue bids 538
Other changes (159)
Increase in budget requirement 155
Other Information
Staffng
Budgeted staffng for 2020/21 is 247.8 compared to 246.3 staff in 2019/20 (part time staff
are included as full time equivalents).
Capital Expenditure
In 2020/21 the Borough Council will be spending approximately £5.875 million on capital
investment. Areas of investment include a contribution towards Stafford Western Access
Route of £2.5 million and fnalisation of improvements at Victoria Park in Stafford as part
of a Heritage Lottery Scheme. Resources will continue to be made available for disabled
facilities grants to householders.
Borrowing
The Borough Council has no outstanding debt.
Non-domestic Rates 2020 - 2021 9What is Your Parish Spending?
Band D
2019/2020 (£) Parish 2020/2021 (£) Equivalent (£)
2,208.32 Adbaston 3,158.15 13.00
67,949.00 Barlaston 67,949.00 64.60
26,000.00 Berkswich 26,000.00 31.42
9,000.00 Bradley 10,500.00 47.80
12,000.00 Brocton 13,400.00 23.76
6,277.00 Chebsey 6,699.00 25.47
5,511.44 Church Eaton 5,909.20 19.90
194,640.00 Colwich 195,780.00 103.32
10,500.00 Creswell 14,150.00 27.41
13,875.00 Doxey 21,016.00 21.18
58,280.00 Eccleshall 81,250.00 37.10
200.00 Ellenhall 200.00 3.18
976.00 Forton 1,072.27 7.38
1,200.00 Fradswell 1,200.00 13.84
50,000.00 Fulford 50,000.00 20.32
3,385.00 Gayton 3,907.00 49.38
74,264.76 Gnosall 93,171.00 44.96
20,040.27 Haughton 21,497.27 44.86
4,983.24 High Offey 4,983.24 12.37
9,765.00 Hilderstone 11,013.00 38.16
31,109.21 Hixon 31,938.58 40.69
31,000.00 Hopton and Coton 36,000.00 41.61
4,159.22 Hyde Lea 6,000.00 31.96
2,000.00 Ingestre 2,000.00 22.59
Nil Marston Nil Nil
3,800.00 Milwich 4,100.00 20.28
3,663.11 Norbury 3,772.10 18.88
4,230.73 Ranton 4,294.19 22.98
7,665.00 Salt and Enson 7,665.00 39.85
9,535.00 Sandon and Burston 9,716.00 57.24
16,460.00 Seighford 18,650.00 23.12
9,000.00 Standon 9,000.00 26.17
316,258.68 Stone Town 329,047.68 50.65
15,266.54 Stone Rural 15,266.54 20.23
12,302.95 Stowe by Chartley 14,728.00 76.68
17,000.00 Swynnerton 30,000.00 21.80
2,000.00 Tixall 2,000.00 15.80
29,828.00 Weston 33,866.00 69.40
1,316.00 Whitgreave 1,316.00 14.70
9,576.51 Yarnfeld and Cold Meece 25,000.54 29.90
1,097,225.98
Council TOTAL
Tax 2019 - 2020 1,217,215.76 09Colwich Parish Council
Revenue Expenditure Revenue Expenditure
2019/20 (£) 2020/21 (£)
Administration 33,535 23,275
Staffng 94,460 105,800
Community Engagement 3,000 3,400
Events 6,500
Parish Maintenance 30,050 12,020
Footpaths 0 500
Green Infrastructure 2,000 2,000
Parish Centre 7,390 9,385
Jubilee Playing Field 20,405 29,100
Grants/Donations 3,800 3,800
Precept (including Local Council 194,640 195,780
Tax Support Grant)
Non-domestic Rates 2020 - 2021 11Stone Town Council Stone Town Council provides services for the people and town of Stone. These services include the provision of community facilities, such as the Frank Jordan and Stone Station community centres, allotment sites at Newcastle Road and Mount Road, Station Road Conveniences, and the Crown Meadow Nature Reserve and amphitheatre. The 2020-21 budget includes additional funding to enable the improvement of Christmas Lights in Walton, extra environmental work at the Crown Meadow and investment in the Council’s commitment to tackle climate change. This is in addition to the development and operation of a new Heritage Centre within the exciting redevelopment at Crown Wharf. Investing in and working to promote a vibrant town and encourage visitors is a key Town Council priority. In order to support this, the Council organises regular events such as the Town Market and monthly Craft Market together with town centre events such as the Music Festival, Stone by the Sea, the Classic Car event and the St Georges Day celebration. Christmas lights are provided in the High Street and at Walton, with the Council’s annual switch-on event being one of the highlights of the town’s year. The High Street environment is enhanced by the Council’s provision of hanging baskets along the High Street, and newly refurbished noticeboards and fngerposts throughout the town. The Council provides bus shelters, benches and dog bins throughout the area and takes responsibility for the upkeep of many local amenities and planted areas. It also provides grants to help charitable and community organisations such as the Stone Community Hub, supports various festivals, and the offce supplies daily support and advice to local residents. By considering the impact of every planning application, the Council seeks to develop and conserve the town, and is currently preparing a Neighbourhood Plan that will help to shape and protect the future of Stone for years to come. At its monthly meetings the Council welcomes questions from the public and sets aside time to listen and respond. Assistance with public questions will galdly be given by the Council’s staff. Non-domestic Rates 2020 - 2021 12
Stone Town Council
Revenue Revenue
Budget Budget
2019/20 (£) 2020/21 (£)
Community & Heritage Centres 150,300 98,240
Town Market -13,200 -10,400
Car Parking 4,500 0
Public Conveniences 6,600 0
Town Maintenance 6,500 9,900
Grounds Maintenance 18,200 16,600
Crown Meadow Improvements 1,900 5,935
Allotments 2,500 60
Enviromental Initiatives 0 2,750
Christmas Lights 15,000 19,000
Tourism & Town Promotion 21,100 23,600
Grants 9,800 8,000
Salaries & Employment Costs 145,400 158,300
Insurances 8,500 6,700
Administration & Civic Costs 39,200 46,500
Town Centre Elections 28,000 0
Neighbourhood Plan 9,900 7,900
Grants Received -11,500 -11,500
Contributons from Reserves -126,442 -52,538
Precept (incl. Local Council Tax Support Grant) 316,258 329,047
Non-domestic Rates 2020 - 2021 13Environment Agency
The Council Tax (Demand Notices) (England) Regulations 2011.
The Environment Agency is a levying body for its Flood and Coastal Erosion Risk
Management Functions under the Flood and Water Management Act 2010 and the
Environment Agency (Levies) (England and Wales) Regulations 2011.
The Environment Agency has powers in respect of food and coastal erosion risk
management for 2369 kilometres of main river and along tidal and sea defences in the area
of the Trent Regional Flood and Coastal Committee. Money is spent on the construction
of new food defence schemes, the maintenance of the river system and existing food
defences together with the operation of a food warning system and management of the
risk of coastal erosion. The fnancial details are:
Trent Regional Flood and Coastal Committee
2019/2020 2020/2021
000’s 000’s
Gross Expenditure £63,722 £66,717
Levies Raised £2,095 £2,137
Total Council Tax Base 1,821 1,848
The majority of funding for food defence comes directly from the Department for the
Environment, Food and Rural Affairs (Defra). However, under the new Partnership Funding
rule not all schemes will attract full central funding.To provide local funding for local priorities
and contributions for partnership funding the Regional Flood and Coastal Committees
recommend through the Environment Agency a local levy.
A change in the gross budgeted expenditure between years refects the programme
of works for both capital and revenue needed by the Regional Flood and Coastal
Committee to which you contribute. The total Local Levy raised by this committee
has increased by 2.0%
The total Local Levy raised has increased from £2,095,383 for 2019/2020 to £2,137,291 for
2020/2021.
Non-domestic Rates 2020 - 2021 14Statement Concerning Adult Social Care Funding The Secretary of State made an offer to adult social care authorities (‘Adult social care authorities’ are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.) The offer was the option of an adult social care authority being able to charge an additional ‘precept’ on its council tax without holding a referendum, to assist the authority in meeting its expenditure on adult social care from the fnancial year 2016-17. It was originally made in respect of the fnancial years up to and including 2019-20. If the Secretary of State chooses to renew this offer in respect of a particular fnancial year, this is subject to the approval of the House of Commons. Non-domestic Rates 2020 - 2021 15
Contact Information This information can be produced on request in other formats and other languages. Call 01785 619 000 Stafford Borough Council www.staffordbc.gov.uk Civic Centre, Riverside, Stafford, Staffordshire ST16 3AQ 24 hour telephone payment line 0161 621 4111 or 01785 619 271 To pay online www.staffordbc.gov.uk Business rates helpline 01785 619 282 Business rates e-mail revenues@staffordbc.gov.uk Council tax helpline 01785 619 279 Council tax e-mail revenues@staffordbc.gov.uk Beneft helpline 01785 619 478 Beneft overpayment e-mail debtrecovery@staffordbc.gov.uk Main switchboard 01785 619 000 Main fax 01785 619 119 Valuation Offce Agency www.gov.uk/voa/contact Listing offcer, Valuation Offce Agency 03000 501 501 Fire www.staffordshirefre.gov.uk Stoke-on-Trent and Staffordshire Fire and Rescue, Pirehill, Stone, Staffordshire ST15 0BS Fire Headquarters 08451 221 155 Emergency number dial 999 Police www.staffordshire.police.uk Police Headquarters, PO Box 3167, Stafford, Staffordshire ST16 9JZ Police non emergency number 101 Emergency number dial 999 Staffordshire County Council www.staffordshire.gov.uk St Chad’s Place, Stafford, Staffordshire ST16 2LR Main reception 0300 111 8000 Non-domestic Rates 2020 - 2021 16
CONTACT
01785 619 000
revenues@staffordbc.gov.uk
STAFFORD BOROUGH COUNCIL
Civic Centre, Riverside, Stafford ST16 3AQ
www.staffordbc.gov.uk
If you need this information in
large print, Braille, other language
or in audio format please contact:
info@staffordbc.gov.uk
01785 619 000
Non-domestic Rates 2020 - 2021 17You can also read
