Your Council Tax and Business Rates explained

April 2012 – March 2013

How Your Money is Spent

You can also download this information as a PDF leaflet  1.85 MB

Message from the Executive Leader, Councillor Kieran Quinn

The Government has cut the money that the council has to deliver its services. As a result we must review how and what we do. We must consider delivering services differently, in some cases doing less, and in some cases stopping altogether.

We will have reduced our spending by over £57 million in the two years to March 2012, which represents a massive 25% reduction. This means that the scale of challenge we face, if we are to continue delivering high quality services to our communities whilst still delivering a balanced budget, cannot be under estimated.

Cuts in 2012/13 mean that we must find a further £22.2 million. We will approach these savings in the same way that we tackled them last year – effectively, thoroughly and fairly.

We have identified and agreed savings targets for each service area, based on their budgets and the council’s priorities. As a result we now have a wide range of redesigned services being proposed.

Difficult decisions and hard choices will need to be made and we are prepared to do what must be done. In just three months, the Big Conversation public consultation, which I launched last year, has seen more than 29,000 visits to its webpages and 2,600 responses to the council’s proposals to changes to services. I welcome your views and would encourage you to have your say at www.tameside.gov.uk/tbc.

Some of the important things the council will be focusing on in the coming year include youth unemployment, improving the local economy, improving the health and wellbeing of our residents, supporting vulnerable people through welfare reforms, reducing crime levels and investing in the borough’s children’s futures.

In particular I want to share with you some of the work we are doing which relates to our local economy and youth unemployment. To help tackle youth unemployment I have launched the council’s new Apprenticeship Strategy which sets out our vision, goals and aspirations for more and better apprenticeships for all ages.

Over the next 12 months we will be holding a series of events to help increase the number of apprenticeships in the borough. These will include our successful 50/50 scheme where we financially reward employers for taking on a local young apprentice, our Apprentice Extravaganza event for young people and parents to help raise awareness of apprenticeships and our annual Apprentice Fair which showcases opportunities from different employers.

I have made a commitment that by 2015 we will have 1 in 4 young people in Tameside in an apprenticeship. This year I am delighted that we have already reached 1 in 5. Furthermore we have seen a 112% increase in the number of young people achieving advanced level 3 apprenticeships, this is way above the national average and outperforms all of our neighbours.

We will ensure that local businesses, colleges and the public sector are all working together in partnership, with the aim of getting more employers to create opportunities for more local young people – giving them real hope and the prospect of a meaningful career with a real future. We are re-committing to our Tameside Works First policy which has already seen £90.3 million spent with Tameside businesses since April 2009.

£58 million has been spent within a 10-mile radius of Dukinfield Town Hall over the last two years. This has helped create 129 jobs, safeguard 153 others and create 137 apprenticeships and other training opportunities. In the last 3 years we have seen the amount this council spends with Tameside businesses increase by more than £9 million - which is almost a 30% increase – despite our budget being cut by a quarter. This shows our commitment to supporting our local
economy.

Major projects like our Building Schools for the Future programme, the Ashton Northern Bypass, Metrolink and Stamford Park redevelopment have created and secured hundreds of local construction jobs, with work on the bypass alone delivering upwards of £5 million in direct and in-direct benefits to the local economy.

The fact is that all of our towns have seen major capital investments in recent years. From Mossley to Denton, and Droylsden to Hattersley we have seen new schools, new roads, new community centres and new housing and shops being built and parks and play grounds being improved.

The Tameside Way

Tameside is facing tough financial challenges and I am confident and proud to say that we will continue to meet these challenges head-on. Along with our partners we will be supporting our local economy, improving the health and wellbeing of our residents, improving the life chances and aspirations of our younger generations through better education and making our 9 towns, villages and local areas even cleaner, brighter and more attractive. I believe in social fairness and that together we can all help to make Tameside an even better place to live work and play in.

• How to pay your bill
• Appeals
• Discounts
• Council Tax Benefit and Housing Benefit
• How we deal with benefit cheats
• Changed your circumstances?
• Electronic billing
• Getting help to pay your bill
• How your Council Tax is calculated
• How your money is spent

How to pay your bill

Direct Debit

Direct Debit is our preferred method of collecting your Council Tax or Business Rates. It is cost-effective, efficient and couldn’t be simpler. Just contact us with your bank details or print and complete a direct debit instruction from the Council’s website at www.tameside.gov.uk/payments  

Online Payments

You can pay online using your credit / debit card through our secure website at: www.tameside.gov.uk/payments  

Telephone Payments

Payments by debit/credit card can be made on our 24-hour payment line  0161 342 4297.

Please note; there is a 2% charge for payments made by Credit Card

Standing Orders

Council Tax or Business Rates payments can be made by standing order at your bank. See the back of your bill for further details.

Payments can also be made at:

• The Post Office
• At any pay point or pay zone outlet, using your card or Council Tax or Business Rates bill

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

Information Online

To make a payment go to www.tameside.gov.uk and select “payments”.

Appeals

Property Bands

You may appeal against your property banding where:

• You believe that the banding should be changed because of an increase or reduction in the value of the property due to building work being carried out on the dwelling, i.e. demolition, extensions or converting the property from houses to flats;
• You adapt part of your dwelling for business use and it is entered into the Non Domestic Rating list;
• The listing officer has altered a list without a proposal having been made by a taxpayer;
• Physical changes in the locality affecting value; or within 6 months of the following: A band change to your property made by the listing officer; a band change made to a similar property to yours has been made by a tribunal or court; you have become a taxpayer at the property in the last 6 months.

Reductions or increases in value resulting from the general state of the housing market do not affect the banding of your property.

Your appeal should be sent to:

The Listing Officer
Council Tax North
Valuation Office Agency
King William House
Market Place
Hull
HU1 1RT

Council Tax

You may also appeal if you think that you are not liable to pay Council Tax, for example, because you are not the owner, or because the property is exempt, or you believe that we have made a mistake in calculating your bill. If you wish to appeal on these grounds you must first notify us in writing so that we have the opportunity to reconsider the case. Please write to:

Tameside Revenues Division
Council Offices
Wellington Road
Ashton-under-Lyne
OL6 6DL. 

Making an appeal does not allow you to withhold payment of Council Tax. Payments should continue to be made in accordance with the instalments shown on your bill. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.

Discounts

Full Council Tax assumes there are two adults living in the dwelling. If only one adult lives in a dwelling the Council Tax will be reduced by 25%.

Second Homes

If the property is furnished and another property in England or Wales is your main residence, you will be required to pay 90% of the Council Tax charge.

Long Term Empty

If the property is unfurnished, no-one’s sole or main residence and has been empty for more than 6 months, you will be required to pay 50% of the Council Tax charge.

Some people are not counted when looking at the number of adults resident in a property if they meet certain conditions. People eligible for discounts are:

• full-time students, student nurses, apprentices, youth training trainees and initial teacher-training trainees
• patients resident in hospital
• people who are being looked after in care homes
• people who are severely mentally impaired
• people staying in certain hostels or night shelters
• 18 to 19-year-olds who are at, or have just left, school
• care workers working for low pay. Usually for charities.
• people caring for someone with a disability who is not a spouse, partner or child under 18
• members of visiting forces and certain international institutions
• members of religious communities (monks and nuns)
• people in prison (except those in prison for non-payment of Council Tax or a fine)
• diplomats and members of international organisations headquartered in the UK, and their non-British spouses.
  

For further information visit www.tameside.gov.uk/counciltax/discounts.

Disability Reduction

If you or someone who lives with you (adult or child) has a room or an extra bathroom or kitchen, or extra space in your property to meet special needs arising from a disability, you may be entitled to a reduction in your Council Tax.

The bill may be reduced to that of a band immediately below that shown on the valuation list. If your home is in band A you will already be in the lowest Council Tax band. However, you may still qualify for a reduction of 1/9th of the value of band D. Contact us for further advice on 0161 342 2015.

Forms are also available on the Council’s website www.tameside.gov.uk/counciltax/disability

If your bill indicates that a discount, exemption, or disability reduction has been allowed, you must tell Tameside Council within 21 days of any change in circumstances which affects your entitlement to this discount. If you fail to do so you may be required to pay a penalty of £70.

Council Tax Benefit and Housing Benefit

Am I eligible to claim?

You may be able to claim Council Tax Benefit if your income is low. This can reduce all or part of your Council Tax bill.

Do I qualify?

To work out how much Council Tax Benefit you are entitled to, we look at things such as:

• Your family circumstances
• The money you have coming in
• Any benefits you get
• Any savings you have
• The amount of your Council Tax bill

Council Tax Benefit is not only for people out of work. Many people in work and especially working families miss out every year so don’t be one of them.

To find out if you can claim Council Tax Benefit visit our benefits calculator at www.tameside.gov.uk/counciltaxbenefit

How do I claim?

You can complete an application form electronically by visiting our website www.tameside.gov.uk/counciltaxbenefit

If you claim Employment Support Allowance, Income Support or Income-Based Jobseeker’s Allowance, you can claim Council Tax Benefit and Housing Benefit at the same time.

When should I claim?

You should claim these benefits as soon as you think you need to, because benefits cannot normally be backdated. If you are not sure whether your income is low enough for you to be entitled to benefits, you should claim anyway.

Alternatively you can check your entitlement at www.tameside.gov.uk/counciltaxbenefit.

What other benefits are available?

There is an alternative to Council Tax Benefit called Second Adult Rebate, which you can claim if you are excluded from receiving a 25% single person discount due to non-dependents living in your household who are over the age of 18 and on low income.

Should you be entitled to Council Tax Benefit based on your own income and be entitled to Second Adult Rebate, the council will pay the higher of the two claims.

For further information visit www.tameside.gov.uk/secondadultrebate 

N.B. You do not need to complete a new application if you are already in receipt of benefit. Your benefit should automatically be calculated and shown on your bill. If not, contact the Benefits Section using the details at the back of the booklet.

How we deal with benefit cheats

Benefit fraud affects everyone. People who make fraudulent benefit claims are not just cheating the system - they are cheating the whole community.

The Council has a dedicated benefit fraud investigation team, committed to the prevention, detection and deterrence of false claims. Report anyone that you suspect is committing benefit fraud directly to the benefit fraud team on 0161 342 3034, online at www.tameside.gov.uk/benefitfraud  or email the benefit fraud investigation team. Alternatively, call the benefit fraud hotline freephone on  0800 328 6340.

All allegations are treated in the strictest confidence. You do not have to tell us your name.

Please provide as much information and detail as possible, as the more information we are given, the more likely it is that the investigation will have a successful outcome.

The Council will take necessary and appropriate action against any person who has committed benefit fraud, which includes prosecuting benefit cheats. In some cases, the Council will take action to remove the proceeds of benefit fraud crime by pursuing a confiscation of assets.

Contact us now – all reports will be treated in the strictest confidence.

Remember, benefit fraud is a crime.

No If’s, No Buts, The Council is Targeting Benefit Thieves.

Changed your circumstances?

Please tell us immediately of any changes in your circumstances, which may affect your Council Tax liability.

These are some of the changes that should be reported:

• If you move house.
• Someone comes to live with you.
• Someone leaves your property.
• If you feel you should be entitled to a discount or any of the exemptions.
• If you cease to be employed or start work.

I am moving house

Please contact the area helpline on  0161 342 2015 to provide details or complete the on-line form at www.tameside.gov.uk/counciltax/movinghome

Electronic Billing

The Council is continually aiming to improve its services to you.

Electronic Billing will be introduced shortly. This is a more effective and efficient way to receive your Council Tax bill.

If you would like to receive your Council Tax bill by email rather than post, please send your details by email to the address shown at the top of your bill.

Your email should include the following:

• Your name
• Full postal address
• Council tax reference

Getting help to pay your bill

If you find monthly payments difficult, you can arrange to pay your bill weekly or fortnightly.

If you choose this method you will need to notify us so that we can amend your instalment details.

If you are experiencing difficulties, please make early contact with us by using the contact details at the back of this booklet. We will check that your bill is correct, and identify any reductions you may be entitled to that you have not claimed.

 Alternatively, you can contact:

Welfare Rights Debt Advice
Tel: 0800 074 9985
Minicom: 0161 342 2178
www.tameside.gov.uk/welfarerights

A drop-in centre runs every 1st and 3rd Thursday of the month at the Council Offices in Ashton-under-Lyne between 9.30am and 12 noon - no appointment necessary.

Detailed below are other agencies, which offer free advice if you are experiencing financial difficulties:

For Help with Money Problems:

Money Information Network Tameside
Tel: 0161 331 2456
www.mintameside.org.uk

Community Legal Advice
Tel: 0845 345 4345
www.communitylegaladvice.org.uk

For Help with Housing Matters:
Housing Options
Tel: 0161 331 2700
www.tameside.gov.uk/housing/options

Shelter
Tel: 0844 515 1640
http://england.shelter.org.uk

How your Council Tax is calculated

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

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

How your money is spent 

Budgeted Net Expenditure by Service

How the Net Expenditure is Funded and Council Tax is Calculated

* Includes additional Formula Grant for Academies and Council Tax Freeze Grant 2011/2012

Reason for the Decrease in Net Expenditure

How the Council Tax is made up

Planned Capital Expenditure 2012/2013

External Borrowing

At 31 March 2011 the Council had borrowings of £157 million, raised to finance capital spending.

People Employed by Tameside Council

Business Rates

Non-Domestic Rates

Non-domestic rates, or business rates, collected by Councils are the way businesses 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.

National Non-Domestic Rating Multiplier

We work out the business rates bill by multiplying the rateable value of the property by the multiplier or poundage, which the Government sets for the whole of England on the 1 of April each year. There are two multipliers – the standard nondomestic rating multiplier and the small-business rating multiplier.

The standard multiplier is higher, to pay for small business rate relief. The multipliers change each year in line with inflation and to take account of the cost of Small Business Rate Relief. The current multiplier used will be shown on the front of your bill.

Setting Rateable Values

Apart from properties that are exempt from business rates, each nondomestic property has a rateable value, which is set by Valuation Officers from the Valuation Office Agency (VOA), part 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 .

Your property’s rateable value will be shown on the front of your 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 1 April 2010, this date was set as 1 April 2008.

Valuation Appeals

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 David Grace BSc (Hons) MRICS, Valuation Officer, Non-domestic Rates North West, Valuation Office Agency, 72 Church Street, Liverpool L1 3AY.

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.

Rating Advisers

You do not have to be represented in discussions about your rateable value or your rates bill. You can appeal against the rateable value free of charge. However, if you do want to be represented, you should be aware that members of the Royal Institution of Chartered Surveyors (RICS – website www.rics.org/uk ) and the Institute of Revenue’s Rating and Valuation (IRRV – website www.irrv.org.uk ) are qualified and regulated by rules of professional conduct designed to protect you.

Before you employ a rating adviser, you should check that they have the knowledge and expertise needed, as well as appropriate indemnity insurance. Take great care and, if necessary, seek further advice before entering into any contract.

Further information on the reliefs available can be obtained at www.tameside.gov.uk or by contacting us on 0161 342 2045.

Transitional Arrangements

Property valuations normally change between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting the amount a bill can rise by following a revaluation.

To help pay for limits on increases in bills after revaluation, there are also limits on reductions in bills. Under the transition scheme, limits continue to apply to yearly increases and decreases in the period following the 5 year life of the scheme until the full bill is payable, (rateable value times the multiplier).

The scheme applies only to the bill based on a property’s value at the time of revaluation. If there were any changes to the property after 1 April 2010, transitional arrangements would not normally apply to the part of the bill where there has been any increase in rateable value. Changes to your bill as a result of other reasons (such as changes to the amount of small business rate relief) are not covered by the transitional arrangements.

Further information about transitional arrangements and other reliefs may be obtained from the Council’s website at www.tameside.gov.uk or by contacting us.

How can I reduce my bill?

As well as reducing your property’s rateable value, you can get other relief to bring down your bill. These include the following:

Empty Property Rating

In general, there will be no business rates to pay for the first 3 months that a property is empty. This is extended to 6 months in the case of certain industrial properties. After this you must pay the full rates unless the Government has reduced the empty rate. In most cases, the empty property rate is zero for properties owned by charities or amateur sports clubs.

You may not have to pay empty property rate if you meet certain conditions (known as exemptions). Please contact us for full details. If the Government has reduced the empty property rate for the financial year, the new rate will be shown on your bill. From 1 April 2011 the empty rateable value threshold has reduced to £2,600; therefore properties with a rateable value which does not exceed £2,599 will be exempt from empty property rates.

Partly Occupied Properties

You are liable for the full non-domestic rate whether the property is fully or only partly used. If you only use part of a property 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.

Small Business Rate Relief (SBRR)

This relief is only available to ratepayers who occupy either:

1. One property, or
2. One main property and other additional properties providing those additional properties have a rateable value of less than £2,599.

The rateable value of the property mentioned in (a), or the aggregated rateable value of all properties mentioned in (b), must be under £18,000 outside London on every day for which relief is sought. If the rateable value increases above those levels, relief will cease from the day of the increase.

If you meet these conditions we will work out your bill for your single or main property using the lower small business non-domestic rating multiplier rather than the ordinary non-domestic rating multiplier that is used to calculate the liability of other businesses.

Also, if the single or main property is shown on the rating list with a rateable value of up to £12,000, you will receive a percentage reduction in your rates bill for this property. Due to the financial climate the Government changed the level of SBRR for a period of 12 months from 1 October 2010 to 30 September 2011. This has now been extended to 31 March 2013. From 1 October 2010, properties with a rateable value of £6,000 or less did not have to pay Business Rates with a tapered relief between 100% and 0% for properties with rateable values between £6,001 and £12,000.

From April 2013, the levels of SBRR will change and this means that rate payers who have a property with a rateable value of £6,000 or less will have to pay 50% of their Business Rates bill, with a tapered relief between 50% and 0% for properties with rateable values between £6,001 and £12,000. We grant your relief as long as your circumstances do not change. You must tell us about the following changes in your circumstances:

1. You start to occupy a property you did not occupy at the time of making your application for relief.
2. There is an increase in the rateable value which does not exceed £2,599.

You must tell us about these changes within four weeks of the day following the date the changed happened. As long as you do this there will be no interruption to your entitlement to the relief. You must make a new application for relief if you have started to occupy another property.

If you do not take on any more properties, you will only have to make a claim once, although there are regular reviews of all relief granted. To tell us about an increase in rateable value, you must provide details in writing.

Full details on the eligibility criteria and how to apply for this relief are available by contacting us on 0161 342 2045 or by visiting the Council’s website at www.tameside.gov.uk.

Charitable Relief and Registered Community Amateur Sports Clubs Relief

Charities and registered Community Amateur Sports Clubs are entitled to 80% 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 Council also has discretion to award further relief on the remaining bill.

Non-Profit making organisation relief

The Council has discretion to give relief to non-profit making organisations. We will judge each case on its merits and in accordance with the Council’s qualifying criteria.

Hardship Relief

The Council has discretion to give relief in special circumstances. Evidence to substantiate a claim will be required and each case will be judged in accordance with qualifying criteria. If you are not getting any of the types of reliefs mentioned above and think you may qualify, simply contact us.

Schedule of payments for certain backdated liability

Ratepayers who face certain backdated rates liability may be able to pay back that liability for up to 8 years by agreement with their local council. This may be possible if the backdated liability has arisen as a result of an alteration to a ratings list as follows:

• A hereditament/property is shown on that list for the first time;
• Has effect from a day that is at least 33 months before the date the alteration is made;
• Is made on or before 31 March 2012; and
• Is not the result of a proposal by an interested person made under the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005.

To be eligible, ratepayers must have occupied one or more properties affected by the type of rating list adjustment above, between the effective date of the list alteration and the date it was actually made, for 33 months or more. Ratepayers are not eligible if they were previously liable for rates in respect of a property “preceding” the new property assessment (i.e. a property that forms a part of a new merged property, or a part of a property that has been split into two or more new properties).

With the agreement of the Council, eligible ratepayers will be able to discharge any outstanding liability that accrued between the effective date of the relevant list alteration and the date the alteration was made over a period of up to eight years. Further details on the criteria and the process to obtain a schedule of payments are available from the Council.

Cancellation of backdated rates liabilities

The Government has through the Localism Act 2011 taken a power to allow for the cancellation of certain backdated rates bills that accrued on the 2005 rating list only. Information on the type of backdated rates liability that can be cancelled is available with Business Rates Information letter titled Cancellation of Backdated Rates. www.communities.gov.uk 

Information supplied with demand notices

Information relating to the relevant and previous financial years in regard to the gross expenditure of the local authority is available at www.tameside.gov.uk/businessrates. A hard copy is available on request.

Other things that will affect your bill

What should I do if I am having difficulty paying my bill?

We understand that people sometimes have difficulty paying their bills. Please contact us as soon as possible so that we can agree a payment plan. We will try our best to help you.

What should I do if I move my business?

You should tell us as soon as possible if any of the details on your bill, or other related matters, need changing. If you are moving your business, please tell us so that we can change our records and send an apportioned bill. We will need to know the date you are moving, your new address, the date the lease runs out if this applies, the name and address of the owner or landlord of your old property, and the person moving into it, if known.

What should I do if my circumstances change?

If you are currently receiving an empty rate exemption or charitable relief or discretionary relief, you should contact us if any of your circumstances have changed, which may affect your entitlement.

What should I do if I think my bill is incorrect?

Please contact us and tell us why you think your bill is incorrect. Please quote your billing number and address of the property concerned each time you contact us.