Business Rates

2009-2010

1. Non-Domestic Rates

Non-domestic rates, or business rates, collected by local authorities are the way that those who occupy non-domestic property contribute towards the cost of local services. The Government pools the rates and redistributes them to the local Council according to the number of people living in the Borough. The money, together with revenue from council taxpayers, revenue support grant provided by the Government and certain other money, is used to pay for the services we provide.

2. Rateable Value

Apart from properties that are exempt from business rates, each non-domestic property has a rateable value, which is set by Valuation Officers from the Valuation Office Agency (VOA), an agency of HM Revenue and Customs. The agency draws up and keeps a full list of all rateable values. The list is available on their website at www.voa.gov.uk 

The property’s rateable value will be shown on the front of your business rate bill. The rateable value represents the yearly rent the property could have been let for on the open market on a particular date. For the revaluation that came into effect on 1st April 2005, this date was set as 1st April 2003.

The Valuation Officer may alter the rateable value if the circumstances have changed. The ratepayer (and certain others who have an interest in the property) can also appeal against the rateable value shown in the rating list if they believe it is wrong. You can get more information on the grounds for making an appeal, and on how to make an appeal, on the VOA website at www.voa.gov.uk  or by contacting your local Valuation Office at: Portland Tower, Portland Street, Manchester, M1 3LD or telephone 0161 245 4200.

If you have appealed against your rateable value, you must still pay the amount on your bill. You cannot withhold payment until you get the result of your appeal. However, if your appeal is successful, you can contact the Business Rates Team on 0161 342 2045 and apply for a refund of overpaid business rates, if appropriate.

3. National Non-Domestic Rating Multiplier

The local authority works out the Business Rates bill by multiplying the rateable value of the property by the appropriate multiplier. There are two multipliers; the standard non-domestic rating multiplier and the small business non-domestic rating multiplier. The former is higher to pay for small business rate relief. The Government sets the multipliers for each financial year for the whole of England, except in the City of London where special arrangements apply, according to a formulae set by legislation. The multipliers change each year in line with inflation and to take account of the cost of small business rate relief. In the year of a revaluation, the multipliers are set at a level which will keep the total amount raised in rates after the revaluation the same as before, plus inflation for that year.

Non-Domestic Multipliers

4. Transitional Arrangements

Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting increases in bills. To help pay for the limits on increases in bills, there also have to be limits on reductions in bills. Under the transition scheme, limits continue to 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 1 st April 2005, transitional arrangements will not normally apply to the part of the bill that applies to any increase in rateable value due to those changes.

Find out more about the limits on increases and reductions in bills by viewing the tables below or visit the website www.businesslink.gov.uk

Transitional Phasing Scheme

Maximum a bill can increase (compared with the rates payable in the previous year) before inflation.

Maximum a bill can decrease (compared with the rates payable in the previous year) before inflation.

5. Unoccupied Property Rating

Business Rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period, rates are payable in full unless the unoccupied property has been reduced by the Government order. In most case, the unoccupied property rate is zero for properties owned by charities and Community Amateur Sports Clubs. In addition, there are a number of exceptions from the empty rate. Find out more about unoccupied property exemptions.

6. Partly Occupied Property Relief

A ratepayer is liable for the full non-domestic rate whether the property is fully or only partly used. Where a property is partly occupied for a short time, in certain circumstances, we can apply to the Valuation Office Agency to award a temporary reduction for the part that is not in use. Find out more about Partly Occupied Property Relief.

7. Small Business Rate Relief

From 1st April 2005 certain small businesses can claim up to 50% relief from their rates. Find out more about Small Business Rate Relief.

8. Charitable and Registered Community Amateur Sports Clubs Relief

Charities and registered Community Amateur Sports Clubs are entitled to 80% mandatory relief where the property is occupied by the Charity or Club and is wholly or mainly used for charitable purposes or as a Registered Community Amateur Sports Club. The local authority has discretion to give further relief on the remaining bill.Apply for mandatory relief.

9. Non-Profit Making Organisation Relief

The local authority has discretion to give relief to Non-Profit Making Organisations. We will judge each individual case on its' merits and in accordance with the Council's qualifying criteria. Apply for discretionary relief 113.37 KB

10. Hardship Relief

The local authority has discretion to give relief in special circumstances. Evidence to substantiate a claim will be required and each case will be judged on its' merits. Find out more about Hardship Relief.

11. Rating Advisors

Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. Appeals against rateable values can be made free of charge. However, ratepayers who do wish to be represented should be aware that members of the Royal Institution of Chartered Surveyors (RICS – website www.rics.org.uk ) and the Institute of Revenues Rating and Valuation (IRRV – website www.irrv.org.uk ) are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating adviser, you should check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance. Take great care and, if necessary, seek further advice before entering into any contract.

12. Government Website

A government website has been set up to give advice and information on a wide range of issue concerning Business Rates. To view this website go to www.businesslink.gov.uk

13. Payments

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

Contact Us

Contact Information
Send us a Message	Exchequer and  Support Services (Business Rates Section) Tameside MBC Council Offices Wellington Road Ashton under Lyne Lancs OL6 6DL View local map
0161 342 2045
0161 342 4416
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