Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...

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Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
Your Council Tax
and Business Rates
    Explained
April 2020 - March 2021
Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
Contents

                                                                                           Contents
Council Tax                                   Business Rates
How to pay your bill                  3       How to pay your bill                     3
Getting help to pay your bill         4       Business Rate information 		            13
Council Tax Support Scheme            5       National non-domestic rating multiplier 13
Discounts			                          6       Setting rateable values		               13
Appeals 				                          8       Valuation appeals			                    13
How we deal with benefit cheats       9       Business Rate instalments               14
Customer Services		                  10       Revaluation 2017                        14
Changed your circumstances?          11       Unoccupied property rating              14
Electronic billing			                11       Small Business Rate Relief 		           15
How your Council Tax is calculated   11       Relief for local newspapers		           16
Our Income and Expenditure           12       Rating advisers			                      17
How to contact us			                 18       How to contact us			                    18

      Save time

      Make payments
      A quick and secure way to pay
      your council tax or general
      invoices.

                              www.tameside.gov.uk/payments

                                          2
Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
How to pay your bill

                                                                                               Payments
Direct Debit                                    Standing Orders
Direct Debit is the easiest way to pay your     Council Tax or Business Rates payments
Council Tax or Business Rates. It is cost-      can be made by standing order at your
effective, efficient and couldn’t be simpler.   bank. See the back of your bill for further
Complete a direct debit instruction from the    details.
Council’s website at
                                                Payments can also be made:
www.tameside.gov.uk/payments
                                                • At the Post Office
Direct Debit means your payments are            • At any payzone outlet, using your Council
collected automatically each month. Your           Tax or Business Rates bill
payments are covered by the Direct Debit        • By cheque, debit/credit card at any
Guarantee Scheme. We will continue to              Tameside Library using your Council Tax
collect your payments each year until you          or Business Rates Bill.
instruct us otherwise.

On the web
To make a payment go to
www.tameside.gov.uk/payments
To check your Council Tax balance and
inform us of any changes register for the
new self service system.
Visit www.tameside.gov.uk select Council
Tax and click on self service.

Telephone Payments
Payments by debit/credit card can be made
on our 24-hour payment line:
0844 848 2566.
For BT customers, calls are charged up to
5p per minute, calls from other networks
and mobiles may vary.

Full payment details can be found on the back of your
Council Tax or Business Rates bill.

  Council Tax, Housing Benefit and Business Rates customers can take
  advantage of our improved self-service system:
  Visit www.tameside.gov.uk and select Council Tax & Benefits for Self
  Service information

                                                3
Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
Getting help to pay your Council Tax bill

                                                                                                     Council Tax
If you find monthly payments difficult, you        For advice on welfare benefits and tax credits:
can arrange to pay your bill weekly or             www.tameside.gov.uk/debtadvice
fortnightly. If you choose this method you         Tel: 0161 342 3494
will need to notify us so that we can amend        Detailed below are other agencies, which offer
your instalment details.                           free advice if you are experiencing financial
You can arrange to pay your Council Tax bill       difficulties:
by 12 monthly instalments. If you choose this      Tameside Citizens Advice Bureau
method you will need to email the Council          www.tamesidecab.org.uk
Tax Team at counciltax@tameside.gov.uk             Tel: 0300 3309 076
by the 1 April 2020 so that we can amend           National Debtline
your instalment details.                           www.nationaldebtline.org/EW
If you are experiencing difficulties paying your   Tel: 0808 808 4000
bill, please make early contact by using the       Advice Tameside
contact details at the back of this booklet.       www.advicetameside.org.uk
We will check that your bill is correct, and       For help with housing matters:
identify any reductions you may be entitled        www.tameside.gov.uk/housing/advice
to that you may have not claimed.                  Housing Advice
Alternatively you can contact:                     www.tamesidehousingadvice.org
Welfare Rights & Debt Advice Service               Tel: 0161 331 2700
For help if you are having difficulties with       Shelter
rent or mortgage arrears.                          http://england.shelter.org.uk
www.tameside.gov.uk/debtadvice                     Tel: 0808 800 4444

     Can you look after children?
     We need you!
                                                                                          e
                                                                                     mesid
                                                                               obinTa
     Call 0161 368 8865 or visit                                         #BestJ

     www.tameside.gov.uk/fostering

                                                   4
Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
Council Tax Support Scheme

                                                                                                                      Council Tax
The Council Tax Support Scheme provides                           The main aspects of the Council Tax
financial assistance to Council Tax payers on                     Support Scheme 2020/2021 for working
a low income whether they rent or own their                       age claimants are:
own home, or live rent-free, by reducing the
                                                                  • A maximum limit of 75% to the amount
amount of Council Tax they have to pay.
                                                                      of Council Tax Support that can be paid
Claimants of a state pension age receive
                                                                  • Council Tax Support is limited to the level
support based on prescribed regulations.
                                                                      that would be given for a band A property
Claims for working age claimants are based
on the Council’s local scheme.                                    • T
                                                                      here is no provision for backdates
                                                                  • A
                                                                     discount of up to 100% of the Council
Who is it for?                                                      Tax that is due is awarded to care leavers
People on low income who are liable to pay                          up to the date of their 25th birthday
Council Tax may be entitled to help.
                                                                  You can find more information at
                                                                  www.tameside.gov.uk/ctss
How is it worked out?
The Council will look at the money you and
your partner have coming in as well as your
savings. The Council will also look at your                           How to claim
other circumstances such as your age and
                                                                      You can claim Council Tax Support
whether anyone else lives with you. With this
                                                                      straight away by using the online
information the Council will work out if you
                                                                      application form at
qualify for Council Tax Support. If you can
                                                                      www.tameside.gov.uk/ctss
get Council Tax Support, this will not affect
the amount of money you receive in other
benefits.

   Download our                                                                 Check the date of your collections,

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                                                                 Available from Apple Store or Google Play Store
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                                                                 5
Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
Discounts

                                                                                                     Council Tax
Full Council Tax assumes there are two             Long Term Empty over 24 months
adults living in the dwelling. If only one adult
                                                   If the property is unfurnished and is not
lives in a dwelling the Council Tax will be
                                                   your only or main residence and has been
reduced by 25%.
                                                   empty for more than 24 months, you will
Second Homes                                       be required to pay 200% of the Council Tax
                                                   charge. Even if you have not owned the
If the property is furnished and another
                                                   property for 24 months you will still be liable
property in England or Wales is your main
                                                   for the charge if it has been empty under a
residence, you will be required to pay 100%
                                                   previous owner and is still empty.
of the Council Tax charge.
                                                   The changes to Council Tax empty property
Empty Properties                                   charges from 01 April 2019 is detailed
If the property is not your only or main           below.
residence and is empty, you will be required
to pay 100% of the Council Tax charge.

 Effective From         Amount           Details
 01 April 2019              200%         Empty for 2 years or more
 01 April 2020              200%         Empty for less than 5 years
 01 April 2020              300%         Empty for 5 years or more
 01 April 2021              200%         Empty for less than 5 years
 01 April 2021              300%         Empty between 5 and 10 years
 01 April 2021              400%         Empty for 10 years or more

                                                   6
Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
Council Tax
Other Discounts                                   Disability Reduction
Some people are not counted when                  If you or someone who lives with you (adult
looking at the number of adults resident          or child) has a room or an extra bathroom or
in a property if they meet certain                kitchen, or extra space in your property to
conditions.                                       meet special needs arising from a disability,
You may be eligible to a discount where           you may be entitled to a reduction in your
there are:                                        Council Tax.

• full-time students, student nurses,           The bill may be reduced to that of a band
  apprentices, youth training trainees and        immediately below that shown on the
  initial teacher-training trainees               valuation list. If your home is in band A you
• patients resident in hospital                 will already be in the lowest Council Tax
• people who are being looked after in care     band, however, you may still qualify for a
  homes                                           reduction.
• people who are severely mentally impaired     Forms are also available on the Council’s
• people staying in certain hostels or night    website:
  shelters                                        www.tameside.gov.uk/counciltax/
• 18 to 19-year-olds who are at, or have just   discounts
  left school
• careworkers working for low pay. Usually      If your bill indicates that a discount,
  for charities                                   exemption, or disability reduction has
• people caring for someone with a disability   been allowed, you must tell Tameside
  who is not a spouse, partner or child           Council within 21 days of any change
  under 18                                        in circumstances which affects your
• 
  people living in an annexe owned by a           entitlement to that discount.
  family member who occupies the main             If you fail to do so you may be required
  property                                        to pay a penalty of £70.
• 
  members of visiting forces and certain
  international institutions
• people in prison (except those in prison
  for non-payment of Council Tax or a fine).
For a full list of all discounts or for further
information visit:
www.tameside.gov.uk/counciltax/
discounts

                                                  7
Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
Appeals

                                                                                                 Council Tax
Property Bands                                  Council Tax
You may appeal against your property            You may also appeal if you think that you are
banding where:                                  not liable to pay Council Tax. For example,
                                                because you are not the owner, or because
• Y
   ou believe that the banding should be
                                                the property is exempt, or you believe we
  changed because of an increase or
                                                have made a mistake in calculating your
  reduction in the value of the property due
                                                bill. If you wish to make an appeal on these
  to building work being carried out on the
                                                grounds you must first notify us in writing so
  dwelling, i.e. demolition, extensions or
                                                that we have the opportunity to review the
  converting the property from houses to
                                                case.
  flats
                                                Please write to:
• Y
  ou adapt part of your dwelling for
                                                Tameside Council Tax Service, PO Box 304,
  business use and it is entered into the
                                                Ashton-under-Lyne, OL6 0GA.
  Non Domestic Rating list
                                                Making an appeal does not allow you
• The
     Listing Officer has altered a list
                                                to withhold payment of Council Tax.
  without a proposal having been made by
                                                Payments should continue to be made
  a taxpayer
                                                in accordance with the instalments
• P
   hysical changes in the locality affecting   shown on your bill. If your appeal is
  value; or within 6 months of the following:   successful you will be entitled to a
  A band change to your property made by        refund of any overpaid Council Tax.
  the Listing Officer; a band change made
  to a similar property to yours has been       Warning about Council Tax
  made by a tribunal or court; you have         “Appeal” Calls
  become a taxpayer at the property in the
  last 6 months                                 If you are contacted by a company claiming
                                                they can get you a refund by having your
• W
   here a property is in severe disrepair or   home moved to a lower Council Tax band,
  dereliction you can appeal to the Valuation   please bear in mind the following:
  Office Agency to request that the property
  be removed from tax.                          • The
                                                    companies have not been appointed
                                                  by Tameside Council
Reductions or increases in value resulting
from the general state of the housing market    • A
                                                   ttempts to change your Council Tax band
do not affect the banding of your property.       by using one of these companies usually
                                                  requires a non-refundable up-front fee, or
You can contact the VOA at any time using         they will often take a large percentage of
https://www.gov.uk/contact-voa to find            any overpayment secured
the relevant details.
                                                • A
                                                   ny appeal could result in your property
If you cannot use the online service, call        band going up rather than down, resulting
03000 501 501. Lines are open Monday to           in a higher Council Tax charge.
Friday, 8:30am to 5:00pm
                                                If you genuinely believe your Council Tax
Contact address: Valuation Office Agency,       property band is wrong, you can appeal
Durham Customer Service Centre, Wycliffe        without incurring costs or requiring
House, Green Lane, Durham, DH1 3UW              assistance from any other company. For
                                                further information visit:
                                                www.tameside.gov.uk/counciltax

                                                8
Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
How we deal with benefit cheats

                                                                                            Council Tax
Benefit Fraud investigations are undertaken        To report suspected Benefit Fraud
by the Department for Work and Pensions
under the umbrella of the Single Fraud
Investigation Service. The Council is                  You can ring the Benefit Fraud
committed to tackling Benefit Fraud.                   Hotline service on 0800 854 440
                                                       which is a free phone number and
Typical examples of benefit fraud are:
                                                       all calls are treated in absolute
*People who work but do not declare this             confidence. A trained member
   when they claim benefit.                            of staff will take any information
*People who claim as a single person but             you can provide regarding people
   actually live with a partner.                       committing benefit fraud.
*People who claim from an address but do
   not live there.                                     For further information visit:
                                                       www.gov.uk/report-benefit-fraud
* People who do not tell us the full amount of
    income, savings or capital when they claim
    benefit.

   We're closing in
   with hundreds of benefit thieves being reported

If you suspect someone of benefit fraud in your area
call the Fraud Hotline: 0800 854 440

                                  www.tameside.gov.uk/benefitfraud

                                                   9
Your Council Tax and Business Rates Explained - April 2020 - March 2021 - Tameside ...
Customer Services

                                                                                                 Council Tax
Our Customer Services centre is located within Tameside One, Market Place, Ashton-under-
Lyne, Tameside OL6 6BH.
Opening hours
Monday - Wednesday 8.30am - 5.00pm
Thursday 8.30am - 4.30pm
Friday 8.30am - 4.00pm
Appointment Service and Drop In.
At all libraries within the Borough during staffed hours, you will be able to pay your council
bills by credit/debit card or by cheque and have your documents verified for Housing Benefit
purposes. Library staff can also provide information on Council Services, for details of each
libraries staffed hours, please look on our website at www.tameside.gov.uk/libraries/
openingtimes
Tameside Central Library                        Hattersley Library
Tameside One, Market Place,                     The Hub, Stockport Road,
Ashton-under-Lyne Tameside OL6 6BH              Hattersley SK14 6NT
Tel: 0161 342 2029 / 2030                       Tel: 0161 342 2552
Fax: 0161 330 4762                              Fax: 0161 342 3339
Denton Library                                  Hyde Library
Town Hall, Market Street,                       Town Hall, Greenfield Street,
Denton, M34 2AP                                 Hyde SK14 1AL
Tel: 0161 342 3406                              Tel: 0161 342 4450
Fax: 0161 342 3403                              Fax: 0161 342 4333
Droylsden Library                               Mossley Library
Manchester Road, Droylsden, M43 6EP             George Lawton Hall, Stamford Street,
Tel: 0161 370 1282                              Mossley, OL5 0HR
Fax: 0161 371 1886                              Tel: 0161 342 3787
                                                Fax: 0161 342 4390
Dukinfield Library
Concord Way, Dukinfield, SK16 4DB               Stalybridge Library
Tel: 0161 330 3257                              Trinity Street, Stalybridge, SK15 2BN
Fax: 0161 330 3426                              Tel: 0161 338 2708 / 3831
                                                Fax: 0161 303 8289

  FREE early education for
  two year olds.
  You could be eligible!
      Don’t delay apply now using our simple online form
             www.tameside.gov.uk/2yearfunding

                                               10
Changed your circumstances?

                                                                                                      Council Tax
Please tell us immediately of any changes in         • Someone leaves your property
your circumstances, which may affect your            • If you feel you should be entitled to a
Council Tax liability.                                   discount or an exemption
These are some of the changes that should            • If you cease to be employed or start work.
be reported:
• If you move house
• Someone comes to live with you

Electronic Billing
Electronic Billing is a more effective and           Council Tax account online. When registered
efficient way to receive your Council Tax bill.      you will be prompted to sign up for e-billing.
To receive your Council Tax bill by email            Simply provide your email address and
rather than post, please visit:                      select the “email with link” option and
www.tameside.gov.uk select Council                   confirm.
Tax, Benefits and click Self Service.
                                                     You will then be advised how to view your
From there you can register to view your             on-line Council Tax bill.

How your Council Tax is calculated
Most homes will be subject to Council Tax. There will be one bill per home whether it is a
house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned
or rented. The Listing Officer has allocated each property to one of eight valuation bands
according to its market value on 1st April 1991.

            Property Valuation Band                        Tameside £              Mossley £
   A (Up to and including £40,000)                            1218.12                 1224.23
   B (£40,001 - £52,000)                                      1421.16                 1428.28
   C (£52,001 - £68,000)                                      1624.16                 1632.30
   D (£68,001 - £88,000)                                      1827.20                 1836.36
   E (£88,001 - £120,000)                                     2233.23                 2244.43
   F (£120,001 - £160,000)                                    2639.28                 2652.51
   G (£160,001 - £320,000)                                    3045.32                 3060.59
   H (More than £320,000)                                     3654.40                 3672.72

This table details the amount of Council Tax payable by band, including Mossley Parish precept.

                                                   11
Our Income and Expenditure

                                                                                                         Council Tax
The extent of total Council expenditure is         input from public consultation, consultation
dictated by the amount of income or funding       with local businesses, Government policies,
we receive. In the light of future financial      performance information and external
constraints it has become even more               inspections. The charts below summarise
important that the Council continues to align     the sources of funding received by the
limited resources with key Council priorities,    Council and how we plan to utilise them in
which are all influenced by local priorities,     the upcoming financial year.

Where we get our funding from - £342 million
                                                              £97 million (28%)
                                                             Local Council Tax
     £138 million (40%)
     Schools funding from
     Central Government

                                                                          £84 million (25%)
                                                                          Business Rates

      £23 million (7%)
      Other Funding

Where we spend our money - £342 million                 £38 million (11%)
                                                        Adults Services

                                                                            £60 million (18%)
                                                                            Childrens Services

£138 million (40%)                                                                  £15 million (5%)
                                                                                    Population Health
Schools

                                                                                     £8 million (2%)
                                                                                     Finance & IT

                                                                                  £10 million (3%)
                                                                                  Governance

                                                                           £53 million (15%)
                                                                           Operations & Neighbourhoods
                              £11 million (3%)    £9 million (3%)
                              Growth              Corporate Costs

The Council’s funding is mainly made up of Central Government grants and money raised through
Council Tax and locally retained Business Rates.
You can view detailed information regarding the expenditure of the Council and precepting
authorities at www.tameside.gov.uk/counciltax. Alternatively a hard copy can be requested
by contacting the Council Tax team.

                                                 12
Business Rates

                                                                                                 Business Rates
Non-Domestic Rates                               office-agency The rateable value of your
                                                 property is shown on the front of your bill.
Business Rates collected by local                This broadly represents the yearly rent the
authorities are the way that those who           property could have been let for on the
occupy non-domestic property contribute          open market on a particular date. For the
towards the cost of local services. From         revaluation that came into effect on 1st
1 April 2017, Tameside Metropolitan              April 2017, this date was set as 1st April
Borough Council is part of the Greater           2015.
Manchester 100% Business Rates
Retention Pilot. This sees the Council           The valuation officer may alter the value if
retain 99% of the Business Rates income          circumstances change. The ratepayer
collected locally (1% is given to the            (and certain others who have an interest
Greater Manchester Fire Authority) rather        in the property) can appeal against the
than pay 50% of this income to Central           value shown in the list if they believe it is
Government as it has had to do since             wrong. Full details on your rights of appeal
April 2013. As a result of the Pilot, Central    are available from the Valuation Office
Government support through the Revenue           Agency. Your billing authority can only
Support Grant and Public Health Grant will       backdate any business rates rebate to the
cease to be paid to the Council. Instead         date from which any change to the list is
income generated through local taxation          to have effect.
such as Business Rates and Council Tax,
and self-generated income will be needed         Further information about the grounds
to pay for essential Council Services in         on which appeals may be made and the
your area. This provides a direct financial      process for doing so can be found on the
incentive for the Council to work with           www.gov.uk website or obtained from
local businesses to create a favourable          your local valuation office.
local environment for growth since the
Council will be increasingly reliant on the      Rating Multiplier
income generated by the future growth
in Business Rates revenues. Further              The local authority works out the business
information about the Business Rates             rates bill by multiplying the rateable
system, including transitional and other         value of the property by the appropriate
reliefs can be obtained at www.tameside.         multiplier. There are two multipliers: the
gov.uk/business/rates                            standard non-domestic rating multiplier
                                                 and the small business non-domestic
Rateable Value                                   rating multiplier. The former is higher to
                                                 pay for small business rate relief. Except
Apart from properties that are exempt            in the City of London where special
from business rates, each non-domestic           arrangements apply, the Government
property has a rateable value which is set       sets the multipliers for each financial year
by the valuation officers of the Valuation       for the whole of England according to
Office Agency (VOA), an agency of Her            formulae set by legislation.
Majesty’s Revenue and Customs. They
draw up and maintain a full list of all          The current multipliers are shown on the
rateable values, available at www.gov.uk/        front of your bill.
government/ organisations/valuation-

                                                13
Business Rates
Business Rates Instalments                         1st April 2017, transitional arrangements
                                                   will not normally apply to the part of a bill
Payment of business rate bills is                  that relates to any increase in rateable
automatically set on a 10-monthly cycle.           value due to those changes. Changes
However, the Government has put in place           to your bill as a result of other reasons
regulations that allow businesses to require       (such as changes to the amount of small
their local authority to enable payments to        business rate relief) are not covered by the
be made through 12 monthly instalments.            transitional arrangements.
If you wish to take up this offer, you should
contact the local authority as soon as             The transitional arrangements are applied
possible.                                          automatically and are shown on your bill.
                                                   Further information about transitional
Revaluation 2017 and                               arrangements and other reliefs may be
                                                   obtained from www.tameside.gov.uk/
Transitional Arrangements                          businessrates or the www.gov.uk/
                                                   introduction-to-business-rates.
All rateable values are reassessed at a
general revaluation. The most recent
                                                   More     information  on   the 2017
revaluation took effect from 1st April
                                                   revaluation can be found at www.gov.
2017. Revaluations make sure each
                                                   uk/introduction-tobusiness-rates/
ratepayer pays their fair contribution
                                                   revaluation
and no more, by ensuring that the share
of the national rates bill paid by any one         Unoccupied Property Rating
ratepayer reflects changes over time in the
value of their property relative to others.        Business rates will not be payable in the
Revaluation does not raise extra money             first three months that a property is empty.
for Government.                                    This is extended to six months in the case
                                                   of certain industrial properties. After this
Whilst the 2017 revaluation did not                period rates are payable in full unless
increase the amount of rates collected             the unoccupied property rate has been
nationally, within this overall picture, the       reduced by the Government by order.
majority of ratepayers received a reduction        In most cases the unoccupied property
or no change in their bill whereas some            rate is zero for properties owned by
ratepayers saw increases.                          charities and community amateur sports
                                                   clubs. In addition, there are a number of
A £3.6billion transitional relief scheme           exemptions from the unoccupied property
limits and phase in changes in rate bills          rate. Full details on exemptions can be
as a result of the 2017 revaluation. To help       obtained from your local authority. If the
pay for the limits on increases in bills, there    unoccupied property rate for the financial
are also limits on reductions in bills. Under      year has been reduced by order, it will be
the transitional scheme, limits continue to        shown on your bill.
apply to yearly increases and decreases
until the full amount is due (rateable value
times the appropriate multiplier). The
scheme applies only to the bill based on
a property at the time of the revaluation. If
there are any changes to the property after

                                                  14
Business Rates
Partly Occupied Property                         value of all the properties mentioned in
                                                 (b), must not exceed £19,999 outside
Relief                                           London or £27,999 in London on each
                                                 day for which relief is being sought. If
A ratepayer is liable for the full non-          the rateable value, or aggregate rateable
domestic rate whether a property is wholly       value, increases above those levels, relief
occupied or only partly occupied. Where          will cease from the day of the increase.
a property is partly occupied for a short
time, the local authority has discretion in      The       Government     has    introduced
certain cases to award relief in respect of      additional support to small businesses.
the unoccupied part. Full details can be         For those businesses that take on an
obtained from the local authority.               additional property which would normally
                                                 have meant the loss of small business rate
Small Business Rate Relief                       relief, the Government has confirmed that
                                                 they will be allowed to keep that relief for a
Ratepayers who occupy a property with
                                                 period of 12 months.
a rateable value which does not exceed
£50,999 (and who are not entitled to other
                                                 Where a ratepayer meets the eligibility
mandatory relief or are liable for
                                                 criteria and has not received the relief
unoccupied property rates) will have their
                                                 they should contact their local authority.
bills calculated using the lower small
                                                 Provided the ratepayer continues to satisfy
business nondomestic rating multiplier,
                                                 the conditions for relief which apply at
rather than the national non-domestic
                                                 the relevant time as regards the property
rating multiplier.
                                                 and the ratepayer, they will automatically
                                                 continue to receive relief in each new
In addition, generally, if the sole or main
                                                 valuation period.
property is shown on the rating list with
a rateable value which does not exceed
                                                 Certain changes in circumstances will
£15,000, the ratepayer will receive a
                                                 need to be notified to the local authority
percentage reduction in their rates bill for
                                                 by a ratepayer who is in receipt of relief
this property of up to a maximum of 100%.
                                                 (other changes will be picked up by the
                                                 local authority). The changes which should
For a property with a rateable value of
                                                 be notified are—
not more than £12,000, the ratepayer will
receive a 100% reduction in their rates bill.
                                                 The ratepayer taking up occupation of an
                                                 additional property.
Generally, this percentage reduction (relief)
is only available to ratepayers who occupy       Charity and Community
either-
(a) one property, or                             Amateur Sports Club Relief
(b) one main property and other additional
properties providing those additional            Charities and registered Community
properties each have a rateable value            Amateur Sports Clubs are entitled to 80%
which does not exceed £2,899.                    relief where the property is occupied by
                                                 the charity or the club, and is wholly or
The rateable value of the property               mainly used for the charitable purposes of
mentioned in (a), or the aggregate rateable      the charity (or of that and other charities),

                                                15
Business Rates
or for the purposes of the club (or of that      powers (under section 47(3) of the Local
and other clubs). The local authority has        Government Finance Act 1988). Further
discretion to give further relief on the         information can be obtained from your
remaining bill. Full details can be obtained     local authority.
from the local authority.
                                                 Spring Budget 2017 Relief
Relief for Local Newspapers                      Scheme: Discretionary
The Government is providing funding to           Scheme
local authorities so that they can provide
a discount worth up to £1,500 a year for 5       The Government is providing £300 million
years from 1st April 2020, to office space       of funding to local authorities over 4 years
occupied by local newspapers. This is up         to 31st March 2021 to provide discounts to
to a maximum of one discount per local           ratepayers in their area on a discretionary
newspaper title and per hereditament,            basis. Each authority has been allocated a
and up to state aid limits. The relief will      share with which to design and implement
be delivered through local authority             a scheme to deliver targeted support to
discretionary discount powers (under             ratepayers. The £300m will cover the 4
section 47(3) of the Local Government            years from 2017/18: £175m in 2017/18;
Finance Act 1988). Eligibility criteria          £85m in 2018/19; £35m in 2019/20
for this relief is set out in a guidance         and £5m in 2020/21. Local authority
note: “The case for a business rates             allocations can be found at: https://www.
relief for local newspapers”, which              gov.uk/government/consultations/
can be obtained at www.gov.uk/                   discretionary-business-rates-relief-
government/ consultations/the-case-              scheme
for-a-businessrates-       relief-for-local-
newspapers                                       This relief will be delivered through
                                                 local authority discretionary discount
Spring Budget 2017 Relief                        powers (under section 47(3) of the Local
                                                 Government Finance Act 1988). Further
Scheme: Supporting Small                         information can be obtained from your
Business                                         local authority.

Ratepayers losing Small Business or              Retail Discount
Rural Rate Relief as a result of the 2017
revaluation will have their increases limited    The Government announced in the Budget
to the greater of either (i) a cash value of     on 29 October 2018 that it would provide
£600 per year, or (ii) the matching cap          a Business Rates Retail Discount, to
on increases for small properties in the         apply in the years 2019/20 and 2020/21.
transitional relief scheme. This relief will     In a Written Ministerial Statement on 27
run for 5 years to 31st March 2022 and           January 2020 the Government announced
ratepayers will receive the relief until this    that it would extend the value of the
date or they reach what their bill would         Retail Discount from one third of the bill
have been within the relief scheme,              to 50% in 2020/21. This relief will apply to
whichever is first.                              occupied retail properties with a rateable
                                                 value of less than £51,000 in the year
This relief will be delivered through            2020/21. Where an authority applies a
local authority discretionary discount           locally funded relief under section 47 this

                                                16
Business Rates
must be applied after the Retail Discount         Rating advisers
and, where appropriate, the 2020/21 pubs
discount.                                         Ratepayers do not have to be represented
                                                  in discussions about their rateable value
The Government has issued guidance                or their rates bill. Appeals against rateable
on the operation of the scheme, which             values can be made free of charge.
can be found at: https://www.gov.uk/              However, ratepayers who do wish to be
government/publications/business-                 represented should be aware that members
rates-retail-discount-guidance.                   of the Royal Institution of Chartered
                                                  Surveyors (RICS - website www.rics.org)
This relief will be delivered through             and the Institute of Revenues, Rating and
local authority discretionary discount            Valuation (IRRV
powers (under section 47(3) of the Local          - website www.irrv.org.uk) are qualified
Government Finance Act 1988). Further             and are regulated by rules of professional
information can be obtained from the local        conduct designed to protect the public
authority.                                        from misconduct. Before you employ
                                                  a rating adviser, you should check that
Local Discounts                                   they have the necessary knowledge
                                                  and expertise, as well as appropriate
Local authorities have a general power to
                                                  indemnity insurance. Take great care and,
grant discretionary local discounts. Full
                                                  if necessary, seek further advice before
details can be obtained from the local
                                                  entering into any contract.
authority.
                                                  Information Supplied with
State Aid
                                                  Demand Notices
The award of such discounts is considered
likely to amount to state aid. However it will    Information relating to the relevant and
be state aid compliant where it is provided       previous financial years in regard to the
in accordance with the De Minimis                 gross expenditure of the local authority is
Regulations EC 1407/2013. The De                  available at www.tameside.gov.uk
Minimis Regulations allow an undertaking
to receive up to EUR 200,000 ‘de minimis’         A hard copy is available on request by
aid over a rolling three year period. If you      writing to the Council or by telephone to
are receiving, or have received, any ‘de          0161 342 2045.
minimis’ aid granted during the current
or two previous financial years (from             Pubs Discount
any source), you should inform the local
authority immediately with details of the         In a Written Ministerial Statement on 27
aid received.                                     January 2020 the Government announced
                                                  that eligible pubs will receive a £1,000
Hardship Relief                                   discount on their business rates bills for
                                                  one year from April 2020. Relief will be
The local authority has discretion to give        provided to eligible occupied pubs with
hardship relief in specific circumstances.        a rateable value of less than £100,000 in
Full details can be obtained from the local       2020/21.
authority.

                                                 17
How to contact us
Council Tax
                                           It's quicker,
    www.tameside.gov.uk/counciltax
                                           easier and
    Email: counciltax@tameside.gov.uk
                                           cheaper to
    0161 342 2015
                                           do it on-line
Business Rates
    www.tameside.gov.uk/businessrates

    Email: businessrates@tameside.gov.uk

    0161 342 2233

Benefits
    www.tameside.gov.uk/benefits

    Email: benefitsteam@tameside.gov.uk

    0161 342 3708

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                                    18
Getting off
                           a stop early

                             Moving for just 30 minutes a day
                             has all sorts of benefits. But don’t fret   Find the best way
                             about the time. Can’t do 30 minutes?        to get your 30 in
                             Try 30 steps more - it all counts! So
                             come rain or shine, get your 30 in!         thatcounts.co.uk
                                                                         tameside.gov.uk/
                                                                         walkingandcycling

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                                  19
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