Non-domestic Rates 2022/23 - Your business rates explained - Stafford Borough Council

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Non-domestic Rates 2022/23 - Your business rates explained - Stafford Borough Council
Non-domestic Rates               ›   2022/23
Your business rates explained.
Non-domestic Rates 2022/23 - Your business rates explained - Stafford Borough Council
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 find 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 Office Agency                   16
Fire                                      16
Police                                    16
Staffordshire County Council              16

Non-domestic Rates 2022 - 2023                                                                 2
Non-domestic Rates 2022/23 - Your business rates explained - Stafford Borough Council
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
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 financial 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 and
                                                unoccupied property rates) will have their
                                                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 financial 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 reflect the Consumer Price Index (CPI)
regulations that allow ratepayers to require
                                                inflation figure 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 2022 - 2023                                                                  3
Non-domestic Rates 2022/23 - Your business rates explained - Stafford Borough Council
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 Office 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
                                                 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
could have been let for on the open market
                                                 rates and at
on a particular date specified in legislation.
For the current rating list, this date was set
as 1st April 2015.
                                                 Small Business Rates Relief
The Valuation Office 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 specified lower threshold will
VOA website:                receive 100% relief, and you may receive
how-to-check-your-rateable-value-is-correct      partial tapered relief up to a specified upper
                                                 threshold. The relevant thresholds for relief
                                                 are set out in regulations and can be
Revaluations                                     obtained from your local authority or at
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 reflect
                                                 (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.
                                                 The aggregate rateable value of all the
                                                 properties mentioned in (b), must also not

Non-domestic Rates 2022 - 2023                                                                4
Non-domestic Rates 2022/23 - Your business rates explained - Stafford Borough Council
exceed 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 fixed
                                                  payable for the first 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 premises).
for which a ratepayer may continue to
                                                  Full details on exemptions can be obtained
receive relief after taking on an additional
                                                  from Stafford Borough Council or
property can be obtained from Stafford
Borough Council or at
Certain changes in circumstances will need        Transitional Rate Relief
to be notified to Stafford Borough Council
                                                  At a revaluation, some ratepayers will see
by the ratepayer who is in receipt of relief
                                                  reductions or no change in their bill whereas
(other changes will be picked up by
                                                  some ratepayers will see increases.
Stafford Borough Council). The changes
which should be notified are-                     Transitional relief schemes are introduced
                                                  at each revaluation to help those facing
(a) the property falls vacant,
                                                  increases. This relief has been funded by
(b) the ratepayer taking up occupation of        limiting the reduction in bills for those who
    an additional property, and                   have benefitted from the revaluation.
                                                  Transitional relief is applied automatically
(c) an increase in the rateable value of a
                                                  to bills.
    property occupied by the ratepayer in
    an area other than the area of Stafford       Further information about transitional
    Borough Council which granted the             arrangements and other reliefs may be
    relief.                                       obtained from Stafford Borough Council or
                                                  the website
Charity and Community
Amateur Sports Club Relief
                                                  Local Discounts
Charities and registered Community
Amateur Sports Clubs are entitled to 80%          Local authorities have a general power to
relief where the property is occupied by the      grant discretionary local discounts and to
charity or the club and is wholly or mainly       give hardship relief in specific
used for the charitable purposes of the           circumstances.
charity (or of that and other charities), or
                                                  Full details can be obtained from Stafford
for the purposes of the club (or of that
                                                  Borough Council.
and other clubs).
Stafford Borough Council has discretion to
give further relief on the remaining bill. Full
details can be obtained from Stafford
Borough Council.

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Non-domestic Rates 2022/23 - Your business rates explained - Stafford Borough Council
State Aid                                    Rating Advisers
European Union laws restrict the amount of   Ratepayers do not have to be represented
state funding businesses can receive. This   in discussions about their rateable value or
includes government grants, loans or tax     their rates bill. However, ratepayers who do
reductions. The EU State aid rules no        wish to be represented should be aware
longer apply to subsidies granted in the     that members of the Royal Institution of
UK following the end of the transition       Chartered Surveyors (RICS -
period, which ended on 31 December           and the Institute of Revenues, Rating and
2020. This has been replaced by the          Valuation (IRRV - are
Subsidy Control Allowance.                   qualified and are regulated by rules of
                                             professional conduct designed to protect
Business rates discretionary relief and
                                             the public from misconduct. Before you
grants to ratepayers is likely to amount
                                             employ a rating adviser or company you
to a subsidy. Any relief provided by Local
                                             should check that they have the necessary
Authorities under these schemes will need
                                             knowledge and expertise, as well as
to comply with the UK’s domestic and
                                             appropriate indemnity insurance. Take great
international subsidy control obligations.
                                             care and, if necessary, seek further advice
See guidance on the GOV.UK website for
                                             before entering into any contract.
more information on the UK’s international
subsidy control commitments which
explains the subsidies chapter of the
                                             Information Supplied with
UK-EU Trade and Cooperation Agreement
                                             Demand Notices
(TCA), World Trade Organisation rules on
subsidies, and other international subsidy   Information relating to the relevant and
control commitments.                         previous financial years in regard to the
                                             gross expenditure of Stafford Borough
                                             Council is available at
                                             uk/businessrates. A hard copy is available
                                             on request by writing to the council or at
                                             01785 619282.

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About Your Council Tax
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 2022 / 2023

 2021/22                                                       2022/23           Increase
   (£)                                                           (£)            (£)       %
   162.30 Stafford Borough Council                              165.38         3.08      1.90%
 1,360.62 Staffordshire County Council                         1401.30       40.68       2.99%
             Staffordshire Commissioner
    78.78                                                         80.35        1.57      1.99%
             (Fire and Rescue)
             Staffordshire Commissioner
   238.57                                                       248.57       10.00       4.19%
             (Police and Crime)
 1,840.27 Total                                                1,895.60      55.33       3.01%

Charge for Each Property Band

  Property                             COUNCIL TAX
   Band         Borough (£)      County (£)         Fire (£)      Police (£)
       A            110.25          934.20           53.57          165.71            1,263.73
       B            128.63        1,089.90           62.49          193.33            1,474.35
       C            147.00        1,245.60           71.42          220.95            1,684.97
       D            165.38        1,401.30           80.35          248.57            1,895.60
       E            202.13        1,712.70           98.21          303.81            2,316.85
       F            238.88        2,024.10          116.06          359.05            2,738.09
      G             275.63        2,335.50          133.92          414.28            3,159.33
      H             330.76        2,802.60          160.70          497.14            3,791.20

In addition a further charge is included for the spending of parish councils where
appropriate (see page 11).

Non-domestic Rates 2022 - 2023                                                                   7
How the Borough Council Charge of £165.38 is derived
The amount of money required by the Council for 2022/23 to carry out its functions and
provide services (its Budget Requirement) is £12.257 million (£11.526 million in 2021/22).
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 £165.38 is calculated.

       2021 / 2022                                                       2022 / 2023
                Band D                                                           Band D
  £000’s                                                            £000’s
              Equivalent £                                                     Equivalent £
     11,526        240.15    Budget Requirement                      12,257           252.77
      3,737          77.85   Less Business Rates Retention             4,238            87.39
      7,789        162.30    Council Tax Requirement                   8,019          165.38

Where the Money Goes - Spending on the Borough Council’s Services
(Net spending before technical adjustments)

                                                           £1,140 	 Planning and
                                                                     Regeneration Portfolio

                                                           £2,085 Leisure and
                                                                  Culture Portfolio

                                                           £3,859 Environment Portfolio

                                                           £7,508 Resources Portfolio

                                                           £883     Community Portfolio

                                                           The figures quoted are £’000.


Non-domestic Rates 2022 - 2023                                                                8
Why the Increased Spend?
The Council’s budget requirement for 2022/23 of £12.257 million is £731,000
more than in 2021/22. The following table identifies the major reasons for this:

 Inflation and cost increases                                                       409
 Changes in income                                                                  255
 Revenue bids                                                                         38
 Covid                                                                              405
 Other changes                                                                     (376)
 Increase in budget requirement                                                     731

Other Information
Budgeted staffing for 2022/23 is 240.5 compared to 245.1 staff in 2021/22 (part time staff
are included as full time equivalents).

Capital Expenditure
In 2022/23 the Borough Council will be spending approximately £19.533 million on capital
investment. Areas of investment include Future High Streets spend to redevelop the
Town Centre (£14.401 million) and continuation of Stone leisure provison (£2.316 million).
Resources will continue to be made available for disabled facilities grants to householders.

The Borough Council has no outstanding debt.

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What is Your Parish Spending?
                                                                  Band D
   2021/2022 (£)    Parish                     2022/2023 (£)    Equivalent (£)
        3,237.50    Adbaston                       3,360.88           14.50
       67,949.00    Barlaston                     68,968.00           63.41
       26,535.00    Berkswich                     27,030.00           32.31
       11,000.00    Bradley                       12,100.00           53.35
       13,400.00    Brocton                       14,500.00           25.57
        6,832.98    Chebsey                        6,832.98           25.27
        6,004.84    Church Eaton                   5,991.39           20.14
      162,835.00    Colwich                      171,630.00           89.77
       14,393.00    Creswell                      17,850.00           26.12
       21,705.00    Doxey                         23,760.00           21.65
       82,600.00    Eccleshall                    82,600.00           36.50
          200.00    Ellenhall                        250.00            3.98
        1,110.83    Forton                         1,050.93            7.11
        1,206.00    Fradswell                      1,500.00           16.90
      105,000.00    Fulford                      100,000.00           41.62
        3,882.00    Gayton                         3,943.00           49.37
       97,330.00    Gnosall                      103,522.00           49.41
       21,230.00    Haughton                      22,029.84           45.79
        4,983.24    High Offley                    4,990.00           12.29
       11,179.00    Hilderstone                   11,991.00           42.73
       32,586.67    Hixon                         35,045.60           43.59
       37,990.00    Hopton and Coton              39,110.00           43.58
        6,365.00    Hyde Lea                       6,738.00           35.09
        2,500.00    Ingestre                       2,675.00           30.52
              Nil   Marston                              Nil             Nil
        4,135.00    Milwich                        5,000.00           24.36
        3,951.00    Norbury                        3,975.00           18.88
        4,349.00    Ranton                         4,520.00           23.96
        7,817.00    Salt and Enson                 7,975.00           40.13
        9,716.00    Sandon and Burston             9,878.00           57.99
       19,693.27    Seighford                     19,693.27           24.28
        9,000.00    Standon                       11,000.00           31.25
      349,312.00    Stone Town                   377,262.29           56.51
       15,555.00    Stone Rural                   15,555.00           20.26
       14,863.00    Stowe by Chartley             14,854.37           74.19
       30,000.00    Swynnerton                    30,930.00           22.29
        2,500.00    Tixall                         2,675.00           19.97
       34,045.00    Weston                        34,900.00           71.23
        1,316.00    Whitgreave                     1,349.50           14.80
       25,550.00    Yarnfield and Cold Meece      26,450.00           31.41
08 1,273,857.33     TOTAL                      1,333,486.05
                                                         Council Tax 2019 - 2020
Colwich Parish Council
                                   Revenue Expenditure   Revenue Expenditure
                                       2021/22 (£)           2022/23 (£)
Administration                            22,170                19,870
Staffing                                 106,305               108,800
Community Engagement                       3,400                 3,800
Events                                     4,000                 4,200
Parish Maintenance                         4,240                 5,670
Footpaths                                      0                     0
Green Infrastructure                       2,000                 2,000
Parish Centre                             10,330                15,940
Jubilee Playing Field                      2,240                 3,200
Allotments                                   150                   150
Grants/Donations                           8,000                 8,000
Precept (including Local Council         162,835               171,630
Tax Support Grant)

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Stone 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
and the Crown Meadow Nature Reserve and amphitheatre.
The 2022-23 budget includes additional funding to provide a Covid 19 Commemoration
Orchard and further improvements at Crown Meadow, a new bench at Uttoxeter Road
and improvements to street furniture within the town, support for the Queen’s Platinum
Jubilee events, and essential repairs to the Stone Station roof. 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 year. The High Street environment
is enhanced by the Council’s provision of hanging baskets along the High Street, and
newly refurbished noticeboards and fingerposts 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 Council staff supply regular support and advice
to local residents.
Whilst the pandemic has restricted a number of these activities over the last two years, the
Council is looking forward to being in a position to resume them all as soon as possible,
and will continue with its financial backing of the Stone Helpline for as long as the current
situation continues and the residents of the town need it.
By considering the impact of every planning application, the Council seeks to develop
and conserve the town, and the approval of its Neighbourhood Plan in May 2021 will
help the Council 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 gladly be given by the
Council’s staff.

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Stone Town Council
                                                   Revenue       Revenue
                                                    Budget        Budget
                                                  2021/22 (£)   2022/23 (£)
Community & Heritage Centres                        102,800       225,600
Town Market                                          -10,300       -10,400
Town Maintenance                                      11,050         8,700
Grounds Maintenance                                   17,700       20,140
Crown Meadow Improvements                              3,400         8,540
Allotments                                              100         -1,870
Enviromental Initiatives                               3,000            0
Christmas Lights                                      23,100       26,650
Tourism & Town Promotion                              25,250       28,250
Grants                                                 8,200         8,300
Salaries & Employment Costs                         162,300       183,000
Insurances                                             6,400         7,040
Administration & Civic Costs                          51,300       45,850
Town Centre Elections                                  9,000            0
Neighbourhood Plan                                     7,900            0
Contingency                                           16,700            0
Grants Received                                      -11,500       -11,500
Contributons from Reserves                           -77,088      -161,038
Precept (incl. Local Council Tax Support Grant)     349,312       377,262

Non-domestic Rates 2022 - 2023                                                13
Environment 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 flood 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 flood defence schemes, the maintenance of the river system and existing flood
defences together with the operation of a flood warning system and management of the
risk of coastal erosion. The financial details are:

                     Trent Regional Flood and Coastal Committee
                                                2021/2022                     2022/2023
                                                    000’s                         000’s
          Gross Expenditure                         58,034                           60,839
               Levies Raised                          2,180                           2,224
       Total Council Tax Base                         1,842                           1,874

The majority of funding for flood 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 reflects 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 £2,180,037 in 2021/22 to £2,223,637
for 2022/23.

Non-domestic Rates 2022 - 2023                                                           14
Statement 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 financial year 2016-17. It was originally made in
respect of the financial years up to and including 2019-20. If the Secretary of State chooses
to renew this offer in respect of a particular financial year, this is subject to the approval of
the House of Commons.

Non-domestic Rates 2022 - 2023                                                                15
Contact Information
This information can be produced on request in other
formats and other languages. Call 01785 619 000
Stafford Borough Council
Civic Centre, Riverside, Stafford, Staffordshire ST16 3AQ
24 hour telephone payment line                              0161 621 4111 or 01785 619 271
To pay online                                              
Business rates helpline                                                    01785 619 282
Business rates e-mail                                
Council tax helpline                                                       01785 619 279
Council tax e-mail                                   
Benefit helpline                                                            01785 619 478
Benefit overpayment e-mail                        
Main switchboard                                                            01785 619 000
Main fax                                                                    01785 619 119

Valuation Office Agency
Listing officer, Valuation Office Agency                                    03000 501 501

Stoke-on-Trent and Staffordshire Fire and Rescue, Pirehill, Stone, Staffordshire ST15 0BS
Fire Headquarters                                                           08451 221 155
Emergency number                                                                   dial 999

Police Headquarters, PO Box 3167, Stafford, Staffordshire ST16 9JZ
Police non emergency number                                                            101
Emergency number                                                                   dial 999

Staffordshire County Council
St Chad’s Place, Stafford, Staffordshire ST16 2LR
Main reception                                                              0300 111 8000

Non-domestic Rates 2022 - 2023                                                              16
                01785 619 000

                Civic Centre, Riverside, Stafford ST16 3AQ

                If you need this information in
                large print, Braille, other language
                or in audio format please contact:
                01785 619 000

Non-domestic Rates 2022 - 2023                               17
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