Business Rates

Transitional Arrangements

The transitional relief scheme helps those ratepayers who are faced with higher bills as a result of a revaluation. Further information about transitional arrangements can be found here   www.gov.uk/introduction-to-business-rate

 

Supporting Small Business relief

Supporting Small Business relief was introduced in 2017 to help those ratepayers who were faced with higher bills as a result of the revaluation. In the Autumn Statement 2022 the government announced a new Supporting Small Business (SSB) relief scheme which will cap bill increases at £600 per year for any business losing eligibility for Small Business Rate Relief or Rural Rate Relief at the 2023 revaluation. This relief will be for years 2023/2024, 2024/2025 and 2025/2026.

The scheme also provides support for those previously eligible for the 2022/23 SSB scheme and facing large increases in 2023/24 but in those cases for one further year only. 

Although this relief is fully funded by central government it must be administered under the local discretionary relief policy in accordance with legislation 2023/24 Supporting Small Business (SSB) relief scheme guidance can be found here:

https://www.gov.uk/government/publications/business-rates-relief-2023-supporting-small-business-relief-local-authority-guidance

The Council has identified those ratepayers who are eligible to receive this relief. The relief will appear on your bills as Supporting Small Business, for each year that you are eligible.

 

Hardship Relief

Hardship relief is a rate relief which may be awarded at the discretion of the Council to ratepayers who are suffering financial hardship in payment of their Business Rates.

Tameside MBC will only consider applications for hardship relief in exceptional circumstances from ratepayers whose business, if to cease trading would have a detrimental effect on the local community, for example, a  village shop which serves local residents.

If you feel that you may qualify for hardship relief please complete and return the attached
Hardship relief application form

Once the form has been received your application will be processed and you will be notified of the outcome.

Freeports and Investment Zones – business rates relief

At the Spring Statement, the government confirmed that the extension to Freeport tax reliefs to September 2031 which was announced at Autumn Statement 2023 will apply across English Freeport tax sites. The tax reliefs available in Freeport tax sites will be extended from 5 to 10 years, until September 2031 in England. The government also announced further details on Investment Zones.

Government guidance will be published soon.

 

Film Studio’s business rates relief

At the Spring Budget on 6 March 2024, the Chancellor announced that the government would continue to support the creative industries and set out that it would introduce a business rates relief for eligible film studios in England worth around £470 million over the next 10 years.

Eligible film studios in England will receive a 40% reduction on gross business rates bills until 2034, backdated to 1 April 2024. The 40% reduction is inclusive of transitional relief. The value of any transitional relief a studio receives will be deducted from the value of the film studio relief. This means that eligible film studios’ final bills will be no more than 60% of their gross bill. 

The relief will be available on properties valued by the Valuation Office Agency (VOA) as film studios. 

 

Heat Network Relief

Heat Network Relief was introduced on 01 April 2022 to support decarbonisation. You can get this relief if your property is only used or mainly used as a heat network. A heat network supplies heating or cooling to other properties from a central source.

To be eligible, the heat network must:

• take its energy from a low carbon source.

• supply heating and cooling to other properties - for example, homes,

  shops, public buildings, hospitals, and offices.

The heat network must not supply heat or cooling for industrial use - for example, to create products in factories. Full details for this relief and the eligibility criteria can be found by visiting https://www.gov.uk/government/publications/business-rates-heat-network-relief-local-authority-guidance/business-rates-heat-network-relief-local-authority-guidance

Improvement Relief

If you make certain improvements to your property, you may get relief from higher business rates bills. You do not need to apply for improvement relief or do anything differently. If you meet the necessary requirements, your council will apply the relief to your bills. 

To check your eligibility for this relief please visit: https://www.gov.uk/apply-for-business-rate-relief/improvement-relief

What is improvement relief? 

• Improvement relief supports businesses who have invested in their property.
• It provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property.
• The relief lasts for 12 months from when the improvement works were completed. 

Who is eligible for improvement relief? Do I need to apply for it?

• You do not need to apply for improvement relief or do anything differently. 
• Your local council will apply the relief to your bills if you are eligible. 
• To be eligible for improvement relief, you must: 

1. have qualifying improvement works, and 
2. meet the occupation condition.

• For more information, go to GOV.UK and search ‘business rates relief.’ 

How does improvement relief work?

• You will receive a certificate from the Valuation Office Agency (VOA) if you have qualifying works. The VOA will give the same information to your local council. 
• Your council will apply the relief and send you a revised bill if they are satisfied that you meet the occupation requirements. This means that you have occupied the property during and after the improvement works. 

I have received a certificate from the VOA – what does this mean? 

• If you have received a certificate of qualifying works from the VOA, this means that you may be eligible for improvement relief. 
• Improvement relief provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property. 
• The VOA will send this information to your local council. 
• Your local council will apply the relief to your business rates bill if you also meet the occupation condition. 

I think my certificate for improvement relief is wrong. Who should I contact? 

• The Valuation Office Agency (VOA) values qualifying works and issues certificates to ratepayers.
• There is no right of appeal against the certified values, however, you should let the VOA know if you think there is something wrong with your certificate. 
• You can contact the VOA using the email address on your letter. 

Where can I find out more information about improvement relief?

• To find out more about improvement relief, go to GOV.UK and search ‘business rates relief.’ 

If you have any questions about a certificate of qualifying works, please contact the Valuation Office Agency (VOA) at the email address on your certificate. Please note that the VOA cannot answer queries about the occupation condition or your business rates bill.

Partly Occupied Property Relief (Section 44(A) Relief)

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied.  Where a property is partly occupied for a short time, the Council has discretion in certain cases to apply to the Valuation Office Agency to award a temporary reduction for the part that is not in use.

This relief is known as Section 44(a). If you feel that you may be entitled to Section 44(a) relief, please complete and return the Section 44a application form

When the form has been received, we will arrange for a Council inspector to visit your premises to determine if you would qualify for Section 44(a) relief.

If you are entitled to the relief, a letter will be sent to the Valuation Office Agency requesting Section 44(a) relief be awarded on the property.  The Valuation Office will then send the Council a separate rateable value for both the occupied and unoccupied areas of the property, which will enable us to calculate your relief entitlement.  Once your relief has been calculated, a revised bill will be issued showing your entitlement.

Please note whilst your application is being processed, your current rates are due and payable.

Should you require any further information on Section 44(a) relief, please contact the Business Rates Service on 0161 342 2233 or by email at businessrates@tameside.gov.uk

 

Discretionary Rate Relief Top Up

The “Top  Up” element of Discretionary Rate Relief applicable to Registered Charities and Community Amateur Sports Clubs (CASCs) who receive 80% mandatory relief will be awarded at the maximum of 10% of the full rates bill in the following circumstances:

• The property has a rateable value of £18,000 or less, and
• The organisation can demonstrate significant benefit to Tameside residents, and
• The organisation falls in to the following categories:
• Scouts, Guides or Youth Clubs
• Community schemes (Community transport, residents associations, volunteer organisations)
• Support Schemes (advisory, supporting training, counselling)
• Charity Sports Clubs including CASCs
• Local based charities with charity shops

If you feel that your organisation may qualify for relief, please complete the application form below in respect of each property occupied.

Discretionary Rate Relief (top up) application form

Non-Profit Making Organisation Relief – Discretionary Rate Relief

Not for Profit Organisations and Voluntary, Community and Faith Sector Groups (VCFS) can apply for up to 90% Discretionary Rate Relief. Each application will be judged on its individual merit; however, the relief will only be applicable in the following circumstances:

• The property has a rateable value of £18,000 or less, and
• The organisation can demonstrate significant benefit to Tameside residents.

Consideration will also be given to the following:

The Nature of the Organisation
 
 Is the Organisation non-profit making and basically philanthropic, religious, concerned with education, social welfare, science, literature, the fine arts or the provision of recreation?
 
Access
 
 Are the facilities available to all sections of the community?
 Are the users of the facilities drawn from particular groups in the area for example young people, old people, women, people with disabilities, ethnic minorities?
 Are the facilities made available to people other than members, for example schools, casual public sessions?
 
Facilities
 
 Does the Organisation provide training or education for its members?
 Does the Organisation provide facilities which directly relieve the Council of the need to do so, or enhance or supplement those which it does provide?
 Have the facilities been provided by the members themselves or by grant aid?
 
Other Considerations
 
 Is the Organisation affiliated to a local or national organisation?
 Is the membership of the Organisation drawn from people mainly resident in the Council’s area?

Advice for Not-for-Profit Organisations and VCFS Groups that do not qualify for Discretionary Rate Relief

If the organisation is occupying a property of a rateable value in excess of £18,000 you may wish to consider reducing the size of the premises or sharing with one or more not for profit  organisations, such that the rates liability can be reduced.
 
 If the organisation is using the property in its entirety as a meeting place for religious worship, you may wish to seek Certification as a “Place of Worship” such that the property is removed from rates and therefore faces no charge.  If you wish to consider this, please contact the local superintendent registrar via the Tameside Registrar Office on 0161 342 5032.
 
 In order to receive the mandatory 80% relief a not-for-profit organisation may wish to consider gaining Community Amateur Sports Club (CASC) status.  If you wish to consider this, please contact HM Revenue and Customs on 0845 302 0203.
 
 If the organisation is occupying a small property and does not qualify for discretionary rate relief, you may be entitled to claim Small Business Rates Relief (SBRR)
 If you are a Not for Profit Organisation or a Voluntary, Community and Faith Sector Group, please complete the Discretionary Rate Relief (only) application form.
 
Discretionary Rate Relief (only) application form

Public Toilet Relief

In 2021 the Non-Domestic Rating (Public Lavatories) Bill came into force which gives public lavatories 100% relief from business rates effective 01 April 2020. The relief will not apply to toilets of a larger unit of rateable property (a “hereditament”), for example, toilets in public libraries. It amends Part 3 of the Local Government Finance Act 1988 to ensure that, in relation to an eligible hereditament which consists wholly or mainly of a public lavatory, the chargeable amount will be zero. This provides, in effect, a 100% mandatory relief for eligible public lavatories in England and Wales. The relief will be applied automatically to the business rates account.

Tameside Council Business Rates Discretionary Policy

Discretionary Relief Policy
 

Business rates revaluation

A revaluation is a review of the rateable values of all non-domestic properties in England and Wales carried out by the Valuation Office Agency (VOA). This normally takes place every 3 years. The next revaluation is planned for 01 April 2026. 

You can find details of your rateable value for 01 April 2023 by visiting https://www.gov.uk/find-business-rates

 

Refund Overpayments

Overpaid Business Rates will only be processed directly to your bank account. Email businessrates@tameside.gov.uk quoting your reference number, name and address, contact details and the bank account where you wish the refund to be paid.

Freedom of Information

Business Rates Freedom of Information Requests

To download frequently requested Freedom of Information responses, please visit the Freedom of Information page.
 

Business Rates Review

Tameside Council has a legal duty to maintain accurate records to ensure Business Rates are being correctly levied on all properties in the Borough. A company called Capacitygrid has been engaged by the Council to undertake a Business Rates review to ensure that accurate records are maintained. 
 
An inspector may visit your property in connection with this review. The inspector will provide an inspection authorisation letter and carry a photo identification card. The inspection letter will contain Capacitygrid’s contact details.
 
The review should not take more than 10 minutes to complete.

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Reporting changes

We need to know of any changes that may affect the amount of business rates you pay, the most important one being when you move in and out of a property. If you need to notify us of either or both of these changes please complete our online form for reporting business rates changes.

Moving in

If you are moving into a business property in the Tameside area then you will need to register for business rates, please access our moving in form

Moving out

If you are moving out of a business property in the Tameside area then you will need to notify us or order for us to amend your business rates account, access our moving out form

How to pay

Payments

You can pay your Business Rates by a number of methods.

Direct Debit mandate for payment of Business Rates

Contact Us

Please email us at businessrates@tameside.gov.uk or use the contact details below. 

Click here to request a Copy Bill

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