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Business Rates

 

Self Service

View your information for Benefits, Council Tax and Business Rates online with the self service system. You can view payments made towards Council Tax and Business Rates accounts, and if you are a landlord you can view information relating to your tenants.

If you wish to make payments to the council, use the Pay It link on the left.

Go to the Self Service System

 

E-billing is available at Tameside

A significant number of ratepayers now receive their bills electronically.
If you would like to help the environment and receive your bill on-line please contact us at Business Rates with your email details, also quoting your business rates reference, company name and address

 

Business Rates Explained Your Council Tax and Business Rates explained April 2017 – March 2018

 

About Business Rates

News Items


Non- Domestic Rates

Business Rates collected by local authorities are the way that those who occupy non-domestic property contribute towards the cost of local services.  From 1 April 2017, Tameside Metropolitan Borough Council is part of the Greater Manchester 100% Business Rates Retention Pilot.  This sees the Council retain 99% of the Business Rates income collected locally (1% is given to the Greater Manchester Fire Authority) rather than pay 50% of this income to Central Government as it has had to do since April 2013. As a result of the Pilot, Central Government support through the Revenue Support Grant and Pubic Health Grant will cease to be paid to the Council.  Instead income generated through local taxation such as Business Rates and Council Tax, and self-generated income will be needed to pay for essential Council Services in your area.  This provides a direct financial incentive  for the Council to work with local businesses to create a favourable local environment for growth since the Council will be increasingly reliant on the income generated by the future growth in Business Rates revenues.

Rateable Value

Apart from properties that are exempt from Business Rates, each non-domestic property has a rateable value which is set by the valuation officers of the Valuation Office Agency (VOA), an agency of Her Majesty’s Revenue and Customs.  They draw up and maintain a full list of all rateable values, available at ww.gov.uk/government/organisations/valuation-office-agency.  The rateable value of your property is shown on the front of your bill.  This broadly 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 2017, this date was set as 1st April 2015.

The valuation officer may alter the value if circumstances change.  The ratepayer (and certain others who have an interest in the property) can appeal against the value shown in the list if they believe it is wrong.  Full details on your rights of appeal  are available from the Valuation Office Agency.  Your billing authority can only backdate any Business Rates rebate to the date from which any change to the list is to have effect.

Further information about the grounds on which appeals may be made and the process for doing so can be found on the www.gov.uk website or obtained from your local valuation office.

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 email revenuesmail@tameside.gov.uk for a full refund of the overpaid rates.

National Non-Domestic Rating Multiplier

The Council 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 rates relief.  Except in the City of London where special arrangements apply, the Government sets the multipliers for each financial year for the whole of England according to formulae set by legislation.

2018/2019 Multipliers

Non-domestic rating  multiplier 49.3p (0.493)
Small business non-domestic rating multiplier 48.0p (0.480)

2017/2018 Multipliers

Non-domestic rating  multiplier 2017/2018 47.9p (0.479)
Small business non-domestic rating multiplier 2017/2018 46.6p (0.466)

Business Rates Instalments

Payment of Business Rate bills is automatically set on a 10-monthly cycle.  However, the Government has put in place regulations that allow businesses to require their local authority to enable payments to be made through 12 monthly instalments.  If you wish to take up this offer, you should contact the Business Rates Service as soon as possible on 0161 342 2045 or by email at revenuesmail@tameside.gov.uk

Revaluation 2017 and Transitional Arrangements

All rateable values are reassessed at a general revaluation.  The most recent revaluation took effect from 1st April 2017.  Revaluations make sure each ratepayer pays their fair contribution and no more, by ensuring that the share of the national rates bill paid by any one ratepayer reflects changes over time in the value of their property relative to others.  Revaluation does not raise extra money for Government.

Whilst the 2017 revaluation did not increase the amount of rates collected nationally, within this overall picture, the majority of ratepayers received a reduction or no change in their bill whereas some ratepayers saw increases.

A £3.6billion transitional relief scheme limits and phase in changes in rate bills as a result of the 2017 revaluation.  To help pay for the limits on increases in bills, there are also limits on reductions in bills. Under the transitional 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 1st April 2017, transitional arrangements will not normally apply to the part of  a bill that relates to any increase in rateable value due to those changes.  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.

The transitional arrangements are applied automatically and are shown on your bill.  Further information about transitional arrangements and other reliefs may be obtained from www.gov.uk/introduction-to-business-rates

More information on the 2017 revaluation can be found at www.gov.uk/introduction-to-business-rates/revaluation

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 rate has been reduced by the Government by order.  In most cases the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs.  In addition, there are a number of exemptions from the unoccupied property rate.  If the unoccupied property rate for the financial year has been reduced by order, it will be shown on your bill.

If a property is still empty at the end of the three or six month period, then Business Rates will be charged at 100% of the basic occupied Business Rates unless:-

  • The property has a rateable value of less than £18,000 from 1 April 2010, less than £2600 from 1 April 2011 or less than £2900 from 1 April 2017.
  • The owner is prohibited by law from occupying the property.
  • The owner is prohibited by action taken by the Crown, or any other local or public authority from occupying the premises.
  • The property is a listed building.
  • The owner is entitled to possession only in his capacity as the personal representative of a deceased person.
  • The owner/occupier is a company in administration.
  • When the owner/occupier has been declared bankrupt.
  • The owner is a company subject to a winding up order made under the Insolvency Act 1986.
  • The owner is entitled to possession of the property in his capacity as liquidator under s112 or s145 of the Insolvency Act 1986.
  • The owner is a trustee under a deed of arrangement to which the Deeds of Arrangement Act 1914 applies.

Can I have my property removed from the list?

If your property is in poor condition and cannot  be economically repaired, the Valuation Officer may judge that it should be taken out of the rating list altogether.

The Valuation Officer is an officer of HM revenue and Customs and can be contacted on telephone number 03000 501 501 or by going to their website www.gov.uk/government/organisations/valuation-office-agency

Please note that whilst an appeal is being processed by the Valuation Office, your current rates are due and payable.

To let us know that you have vacated a premises, please complete the online unoccupied properties form

Should you require any further information on unoccupied rating, please contact the Business Rates Service on 0161 342 2045 or by email at revenuesmail@tameside.gov.uk

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 2045 or by email at revenuesmail@tameside.gov.uk

Small Business Rate Relief

Tapered Small Business Rates Relief Table (0.02MB)

Ratepayers who occupy a property with a rateable value which does not exceed £50,999 (and who are not entitled to other mandatory relief or are liable for unoccupied property rates) will have their bills calculated using the lower small business non-domestic rating multiplier.

In addition, generally, if the sole or main property is shown on the rating list with a rateable value which does not exceed £15,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 100%.

For a property with a rateable value of not more than £12,000, the ratepayer will receive a 100% reduction in their rates bill.

Generally, this percentage reduction (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 each have a rateable value which does not exceed £2,899.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £19,999 outside London or £27,999 in London on each day for which relief is being sought.  If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.

The Government has introduced additional support to small businesses.  For those businesses that take on an additional property which would normally have meant the loss of small business rate relief, the Government has confirmed that they will be allowed to keep that relief for a period of 12 months.

For those already claiming Small Business Rate Relief, there is no need for you to do anything else the relief will be detailed on your Business Rates bill.

Provided the ratepayer continues to satisfy the conditions for relief which apply at the relevant time as regards the property and the ratepayer , they will automatically continue to receive relief in each valuation period.

Where a ratepayer meets the eligibility criteria and has not received the relief they should contact the Business Rates Service on 0161 342 2045 or by email to revenuesmail@tameside.gov.uk.

Alternatively you can complete and return application form SBRR application form

Certain changes in circumstances will need to be notified to the Council by a ratepayer who is in receipt of relief (other changes will be picked up by the Council).  The changes which should be notified are –

A – The ratepayer taking up occupation of an additional property

Charity and Community Amateur Sports Club Relief

Charities and registered Community Amateur Sports Clubs are entitled to 80% relief where the property is occupied by the charity or the club, and is wholly or mainly used for the charitable purposes of the charity (or of that and other charities), or for the purposes of the club (or of that and other clubs).

The Council has discretion to give further relief on the remaining bill.

Apply  for mandatory relief Mandatory relief application form.

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

Advice for Registered Charities and CASCs that do not qualify for Discretionary Rate Relief Top Up

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 charitable organisations, such that the rates liability can be reduced.

Non-Profit Making Organisation Relief – Discretionary Rate Relief

Not for Profit Organisations and Voluntary, Community and Faith Sector Groups (VCFS) will be granted up to 90% Discretionary Rate Relief and will therefore have to pay 10% more of the full rates bill than under  the scheme prior to 1 April 2013.  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

Relief for Local Newspapers

The Government is providing funding to local authorities so that they can provide a discount worth up to £1500 a year for 2 years from 1st April 2017, to office space occupied by local newspapers.  This is up to  maximum of one discount per local newspaper title and per hereditament, and up to state aid limits.  The relief will be delivered through local authority discretionary discount powers (under section 47(3) of the Local Government Finance Act 1988).  Eligibility criteria for this relief is set out in a guidance note: “The case for a business rates relief for local newspapers”, which can be obtained at https://www.gov.uk/government/consultations/the-case-for-a-business-rates-relief-for-local-newspapers

If you are not currently in receipt of this relief and believe you are eligible to receive it, please contact the Business Rates Service on 0161 342 2045 or by email at revenuesmail@tameside.gov.uk

Spring Budget 2017 Relief Scheme: Supporting Small Business

Ratepayers losing Small Business  or Rural Rate Relief as a result of the 2017 revaluation will have their increases limited to the greater of either (i) a cash value of £600 per year, or (ii) the matching cap on increases for small properties in the transitional relief scheme.  This relief will run for 5 years to 31st March 2022 and ratepayers will receive the relief until this date or they reach what their bill would have been within the relief scheme, whichever is first.

This relief will be delivered through the local authority discretionary discount powers (under section 47(3) of the Local Government Finance Act 1988).

 If you are not currently in receipt of this relief and believe you are eligible to receive it, please contact the Business Rates Service on 0161 342 2045 or by email at revenuesmail@tameside.gov.uk

Spring Budget 2017 Relief Scheme: Discretionary Scheme

The Government is providing £300 million of funding to local authorities over 4 years to 31st March 2021 to provide discounts to ratepayers in their area on a discretionary basis.  Each authority has been allocated a share with which to design and implement a scheme to deliver targeted support to ratepayers.  The £300 million will cover the 4 years from 2017/18: £175m in 2017/18; £85m in 2018/19; £35m in 2019/20 and £5m in 2020/21.

Local authorities’ allocations can be found at:
https://www.gov.uk/government/consultations/discretionary-business-rates-relief-scheme

This relief will be delivered through the local authority discretionary discount powers (under section 47(3) of the Local Government Finance Act 1988).

Applications from ratepayers who meet the following criteria are invited:

  • An increase by more than 12.5% compared to 16/17 bill before reliefs
  • A rateable value less than £200k
  • Less than 3 premises in UK
  • No pub relief in payment
  • No small business rates relief in payment
  • Occupied property, with an occupation start date no later than 1 March 2017

The following factors will also be taken into account in the determination of eligibility for discretionary relief:

  • The Council will not grant relief where the business is deemed to have a detrimental impact on neighbours and communities.
  • The individual merits of each application taking account whether the business supports the Council’s wider objectives.

If you are not currently in receipt of this relief and believe you are eligible to receive it, please complete and return the application below:
Non Domestic Discretionary Relief (Revaluation Support)

Should you require any further information, please contact the Business Rates Service on 0161 342 2045 or by email at revenuesmail@tameside.gov.uk

Spring Budget 2017 Relief Scheme: Support for Pubs

The Government is providing funding for local authorities to provide a £1000 discount to pubs with a rateable value of below £100,000.  This was to run for 2017/18 only; at Autumn Budget 2017, the Government extended the scheme for an additional year.  Pubs with a rateable value of below £100,000 will also receive at £1000 discount for 2018/19.

This relief will be delivered through the local authority discretionary discount powers (under section 47(3) of the Local Government Finance Act 1988).

The Government’s policy intention is that eligible pubs should:

  • Be open to the general public
  • Allow free entry other than when occasional entertainment is provided
  • Allow drinking without requiring food to be consumed
  • Permit drinks to be purchased at a bar

For those purposes, it should exclude:

  • Restaurants
  • Cafes
  • Nightclubs
  • Hotels
  • Snack bars
  • Guesthouses
  • Boarding houses
  • Sporting venues
  • Music venues
  • Festival sites
  • Theatres
  • Museums
  • Exhibition halls
  • Cinemas
  • Concert halls
  • Casinos

 
The proposed exclusions in the list is not intended to be exhaustive and it will be for the Council to determine those cases where eligibility is unclear.

If you are not currently in receipt of this relief and believe you are eligible to receive it, please complete and return the application below:
Public House Relief Application

Should you require any further information, please contact the Business Rates Service on 0161 342 2045 or by email at revenuesmail@tameside.gov.uk

State Aid

The award of such discounts is considered likely to amount to state aid.  However it will be state aid compliant where it is provided in accordance with the De Minimis Regulations EC 1407/2013.  The De Minimis Regulations allow an undertaking to receive up to EUR 200,000 “de minimis” aid over a rolling three year period.  If you are receiving, or have received, any “de minimis” aid granted during the current or two previous financial years (from any source), you should inform the Council immediately with details of the aid received.

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.

Should you require any further information on hardship relief, please contact the Business Rates Service on 0161 342 2045 or by email at revenuesmail@tameside.gov.uk

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) 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 a contract.

Information Supplied with Demand Notices

Information relating to the relevant and previous financial years in regard to the gross expenditure of the Council is available at www.tameside.gov.uk

A hard copy is available on request by writing to the Council or by telephone to 0161 342 2045.

Refund Overpayments

Overpaid Business Rates will only be processed directly to your bank account.  Email revenuesmail@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.


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 (0.13MB)

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 (0.09MB)


How to pay

 

Payments

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

Direct Debit mandate (0.07MB) for payment of Business Rates


Contact Us

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

Contact Information
Contact by Post

Business Rates Service
Tameside MBC
Council Offices
PO Box 304
OL6 0GA
Contact by Telephone
0161 342 2233
Request this service online!
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