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.
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
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 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
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 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
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 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 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: 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 specified 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 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.
regulations.
The aggregate rateable value of all the
properties mentioned in (b), must also not
Non-domestic Rates 2022 - 2023 4
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
www.gov.uk/apply-for-business-rate-relief.
Borough Council or at www.gov.uk/
introduction-to-business-rates.
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 www.gov.uk/introduction-to-
business-rates.
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.
Non-domestic Rates 2022 - 2023 5
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 - www.rics.org)
period, which ended on 31 December and the Institute of Revenues, Rating and
2020. This has been replaced by the Valuation (IRRV - www.irrv.org.uk) 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 www.staffordbc.gov.
uk/businessrates. A hard copy is available
on request by writing to the council or at
01785 619282.
Non-domestic Rates 2022 - 2023 6About 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
Authority
(£) (£) (£) %
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
Total(£)
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 7How 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)
7%
13%
£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.
25%
49%
6%
Non-domestic Rates 2022 - 2023 8Why 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:
£’000
Inflation and cost increases 409
Changes in income 255
Revenue bids 38
Covid 405
Other changes (376)
Increase in budget requirement 731
Other Information
Staffing
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.
Borrowing
The Borough Council has no outstanding debt.
Non-domestic Rates 2022 - 2023 9What 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 - 2020Colwich 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)
Non-domestic Rates 2022 - 2023 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 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. Non-domestic Rates 2022 - 2023 12
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 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 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 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 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 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 Benefit helpline 01785 619 478 Benefit overpayment e-mail debtrecovery@staffordbc.gov.uk Main switchboard 01785 619 000 Main fax 01785 619 119 Valuation Office Agency www.gov.uk/voa/contact Listing officer, Valuation Office Agency 03000 501 501 Fire www.staffordshirefire.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 2022 - 2023 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
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