Council Tax

Go on-line and save yourself time

Council Tax, Housing Benefit and Business Rates Customers, can now take advantage of our new and improved, secure self-service system:

You can view information for Council Tax, Benefits and Business Rates online. You can view payments made towards your 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

The following Council Tax Forms can be completed on-line, even without self-service:

Change of name - use this if your name has changed. You will need to provide proof e.g. a marriage certificate or Deed Poll. You can send this by email to counciltax@tameside.gov.uk 

Change of Address - use this to notify a change of address. If you are renting from a private landlord, you will need to provide a copy of your tenancy agreement as proof of the date for tenancy commenced.

You can also use this form to apply for a Single Person Discount

Pay by Direct Debit - use this form to pay your Council Tax by Direct Debit.

Other forms that are available to apply for Council Tax Discounts / exemptions. are available to print and return to counciltax@tameside.gov.uk


Your Council Tax and Business Rates explained

April 2017 – March 2018

This information is also available as a PDF document (6.12MB)

Further information about the Council Tax Bill calculation


Your Council Tax and Business Rates ExplainedContents

Council Tax and Business Rates

Council Tax

How is your money spent (0.06MB)

Business Rates

Precepts and Levies


Precepts 2017 - 2018
Download the Precepts and Levies 2017-2018 leaflet for:

  • Police and Crime Commissioner for Greater Manchester
  • Greater Manchester Fire and Rescue Authority
  • Greater Manchester Transport - GMCA



Council Tax Support Scheme

The Council Tax Support Scheme provides financial assistance to Council Tax payers on a low income whether they rent or own their own home, or live rent-free, by reducing the amount of Council Tax they have to pay. The level of support provided under Council Tax Support may be significantly lower for some customers than they previously received under the Council Tax Benefit scheme. Claimants of a state pension age continue to receive the same level of support as they did under Council Tax Benefit. Claims for working age claimants are assessed differently.

Who is it for?

  • People on low income who are liable to pay Council tax may be entitled to help.

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 other circumstances such as your age and whether anyone else lives with you. With this information the Council will work out if you qualify for Council Tax Support. If you can get Council Tax Support, this will not affect the amount of money you receive in other benefits. The main aspects of the Council Tax Support Scheme for working age claimants are:

  • A maximum limit of 75% to the amount of Council Tax Support that can be paid
  • Council Tax Support is limited to the level that would be given for a band A property. You can find more information at the Council Tax Support Scheme page

How to claim
You can claim Council Tax Support straight away by using the online application form at www.tameside.gov.uk/ctss


If you are concerned about your finances seek help NOW - do not waitGetting 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 will need to notify us so that we can amend your instalment details.

You can arrange to pay your Council Tax bill by 12 monthly instalments. If you choose this method you will need to email the Council Tax Team at counciltax@tameside.gov.uk by the 15 March 2017 so that we can amend your instalment details.

If you are experiencing difficulties, please make early contact 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 Service
Tel: 0161 342 3494 if you are experiencing
rent or mortgage difficulties.
Mincom: 0161 342 2283

A drop-in session runs every first and third Thursday of the month at the Council Offices 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:

Citizens Advice Bureau
https://www.citizensadvice.org.uk/ Link to External Website
Tel: 0161 342 5005

National Debtline
www.nationaldebtline.org/ Link to External Website
Tel: 0808 808 4000

Money Information Network Tameside
www.mintameside.org.uk Link to External Website

For Help with Housing Matters:

Housing Options
Tel: 0161 331 2700

http://england.shelter.org.uk Link to External Website
Tel: 0808 800 4444


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 100% of the Council Tax charge.

Empty Properties

If the property is not your only or main residence and is empty, you will be required to pay 100% of the Council Tax charge.

Long Term Empty over 24 months

If the property is unfurnished and is not your only or main residence and has been empty for more than 24 months, you will be required to pay 150% of the Council Tax charge. Even if you have not owned the property for 24 months you will still be liable for the charge if it has been empty under a previous owner and is still empty.

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

You may be eligible to a discount where there 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
  • people living in an annexe owned by a family member who occupies the main property
  • 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

Do you own an empty home?

Empty to Plenty

The Council understands that there are a wide range of reasons that people own empty homes. Perhaps you have inherited a property from a relative have a 2nd home that you may need managing  or are struggling to finance vital repairs that will allow you to bring your property back into use?

The Council’ Empty Property campaign offers help and support to bring your empty home back to life. You can find out about the advice and support available to you as owners, and the organisations who will help transform your empty house into a new home.

The Council wants to bring as many empty properties back into use as possible so that local families have a place to live, communities and streets remain safe and attractive, and for owners to see a financial return on their investments.

To get involved and find out about the support available, please contact our Empty Homes team:
0161 342 2741

The Empty to Plenty campaign is a Greater Manchester-wide initiative.

Get involved on Twitter


Disability Reduction Scheme

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. Contact us for further advice on 0161 342 2015.

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

Care Leavers Discount

The Council has introduced a new local Council Tax discount scheme for care leavers.
A key priority for the Council is to support young people in care to move successfully into adult life and provide financial support and assistance to care leavers residing in Tameside who are eligible and have a Council Tax liability and are aged between 18 and 21 years old.  The discount will take effect from 1 September 2017.
The definition of a care leaver is:
‘A person who has been in the care of the local authority (looked after) for at least 13 weeks from the age of 14 and who was in care on their 16th birthday’.
A discount of up to 100% of the Council Tax that is due is awarded to care leavers who live in Tameside aged 18, 19 and 20 years, up to the date of their 21st birthday.

  • The discount is to be awarded after all other discounts and exemptions have been awarded where eligible.
  • Where there is a shared liability for the Council Tax due the discount will only be paid to cover the share that the care leaver would be liable for.
  • Care leavers who are liable for Council Tax after 1 September 2017 will be granted a discount from the date they occupy the property and become liable for Council Tax.
  • There is discretion to backdate entitlement to the discount to 1 April 2017.

Where awarded the discount will remain in place until the care leaver reaches the age of 21 years old or ceases to be liable for Council Tax, whichever event occurs first.
To apply for the Care Leavers Discount, please email counciltax@tameside.gov.uk, providing

  • your name and address
  • the name of the Council that provided care under The Children’s Act 1989, Children’s Act 2004 and / or the Children and Young People Act 2008.


Armed Services and Council Tax

Armed Service Personnel who are required to live in barracks in England, Scotland or Wales but own a residential property may be eligible for a Council Tax discount of 50%.
The criteria to qualify for the discount is as follows:

  • The person liable for Council Tax at the property must be armed service personnel and required to live in barracks in England, Scotland or Wales.
  • The residential property in Tameside must be furnished.
  • The residential property in Tameside must be unoccupied.

The discount only applies to unoccupied properties and not properties where the serviceman/women’s partner/family are in residence.
To apply for this discount, please email counciltax@tameside.gov.uk, providing

  • your name and address
  • Documentary evidence that you are resident in the Barracks.

 Partners of Armed Service Personnel

 Armed Service Personnel who are required to live in barracks in England, Scotland or Wales or are on active service, but own a residential property where their partner resides, their partner would not qualify for a Single Person’s Discount. 
The Local Government Finance Act 1992 states a person is liable to pay Council Tax in respect of a dwelling for any day if, on that day—
(a)    he is a resident of the dwelling and has a freehold interest in the whole or any part of it;
(b)   he is a resident and has a leasehold interest in the whole or any part of the dwelling   which is not inferior to another such interest held by another such resident;
(c)    he is both such a resident and a statutory secure or introductory tenant of the whole or any part of the dwelling;
(d)   he is a resident and has a contractual licence to occupy the whole or any part of the dwelling;
(e)    he is such a resident; or
(f)     he is the owner of the dwelling.
The property is the sole or main residence of the Armed Service Personnel and a Single person Discount cannot be applied.
This was confirmed in the High Court case, Doncaster Borough Council v Stark and Stark 1998 (RVR) 80.
It was held that where a member of the Armed Forces was obliged to live in service accommodation elsewhere, his/her main place of residence remained the family home, with his partner. This was despite the payment of Ministry of Defence deductions for Council Tax in respect of forces' accommodation.
Armed Service Personnel should contact the Ministry of Defence directly and request assistance with their Council Tax.

Non-dependant who is Armed Service Personnel

If a person is the sole occupier of a property in Tameside, who has a non-dependant in the household who is Armed Service Personnel and normally resides in barracks in in England, Scotland or Wales or is on active service, the sole occupier would qualify for a Single Person’s Discount.
Please click here for information regarding Tameside’s Armed Forces Covenant

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 that discount.

If you fail to do so you may be required to pay a penalty of £70.



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
  • Where a property is in severe disrepair or dereliction you can appeal to the Valuation Office Agency to request that the property be removed from tax.

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 we have made a mistake in calculating your
bill. If you wish to make an appeal on these grounds you must first notify us in writing so that we have the opportunity to review the case.

Please write to:

Exchequer Services
PO Box 304,

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.

Warning Over Council Tax “Appeal” Calls

If you are contacted by a company claiming they can get you a refund by having your home moved to a lower Council Tax Band, please bear in mind the following:

  • The companies have not been appointed by Tameside Council
  • Attempts to change your Council Tax band by using one of these companies usually requires a non-refundable up-front fee, or they will often take a large percentage of any overpayment secured
  • Any appeal could result in your property band going up rather than down, resulting in a higher Council Tax charge.

If you genuinely believe your Council Tax property band is wrong, you can appeal without any assistance from any other company.

For further information:

Telephone 0161 342 2015 or go to www.tameside.gov.uk/Counciltax

How we deal with benefit cheats

We're closing in with hundreds of benefit thieves being reported - If you suspect someone of benefit fraud in your area call 0161 342 2698Benefit Fraud investigations are undertaken by the Department for Work and Pensions under the umbrella of the Single Fraud Investigation Service. However, the Council remains committed to supporting the Department for Work and Pensions and helping them tackle Benefit Fraud.

Typical examples of benefit fraud are:

  • People who work but do not declare this when they claim benefit.
  • People who claim as a single person but actually live with a partner.
  • People who claim from an address but do not live there.
  • People who do not tell us the full amount of income, savings or capital when they claim benefit.

Customer Services

If you need to speak to someone in person about your council tax account you can call into our office in Ashton.

Opening hours
8.30am - 5.00pm Monday - Wednesday
8.30am - 4.30pm Thursday
8.30am - 4.00pm Friday


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

Electronic Billing

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

Electronic billing for Council Tax is now available. This is a more effective and efficient way to receive your Council Tax bill.

If you wish to view all future bills online then you will need to register/login with Self Service.

From there you can register to view your Council Tax account online. When registered you will be prompted to sign up for e-billing. Simply provide your email address and select the “email with link” option and confirm.

You will then be advised how to view your on-line Council Tax bill.

How your Council Tax is calculated


Tameside Council has set an adult social care precept of 3%, and a general increase in Council Tax of 1.99%.

Property Valuation Band Tameside £ Mossley £

A (Up to and including £40,000)



B (£40,001 - £52,000)



C (£52,001 - £68,000)



D (£68,001 - £88,000)



E (£88,001 - £120,000)



F (£120,001 - £160,000)



G (£160,001 - £320,000)



H (More than £320,000)



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

Council Tax Adult social care precept explained

The Government has allowed Councils which provide social care to adults to increase their share of Council Tax. This additional Council Tax charge is called the adult social care precept.

This precept is shown as a separate charge on your council tax bill and is included in your monthly Council Tax payments.

The income generated from this charge will be used for adult social care services.

Adult Social Care is the inclusive description for a range of care services that support adults in need or at risk as a result of illness, disability or old age. Social care services enable people to remain living in their own home for as long as it is safe to do so. These services may include home care, day care or respite care. If a person can no longer stay at home then social care also includes the provision of permanent residential care.

A person’s care needs are determined by an assessment carried out by a social care assessor and once a person has been deemed eligible a care and support package will be agreed with the person and their family and any charges that the person may have to pay will be advised as it is expected that people who are in a position to contribute to some or all of the cost of their care are required to do so.

Statement concerning Adult Social Care funding

The Secretary of State for Communities and Local Government has made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)

The offer is the option of an adult social care authority being able to charge an additional “precept” on its council tax for financial years from the financial year beginning in 2016 without holding a referendum, to assist the authority in meeting expenditure on adult social care. Subject to the annual approval of the House of Commons, the Secretary of State intends to offer the option of charging this “precept” at an appropriate level in each financial year up to and including the financial year 2019-20.

Why has the Council not held a referendum on the Council Tax increase? 

In relation to the financial year beginning in 2017 the Secretary of State has determined (and the House of Commons has approved) a referendum principle of 5% (comprising 3% for expenditure on adult social care and 2% for other expenditure), for adult social care authorities. These authorities may therefore set Council Tax up to this percentage in 2017 without holding a referendum.

Tameside Council has set an adult social care precept of 3%, and a general increase in Council Tax of 1.99%; an aggregate increase below the threshold.

Our Income and Expenditure

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


Council Tax Funding


The council’s budget is made up partly from central government grants and partly from money raised through council tax and business rates.

Council Tax Spending

You can view detailed information regarding the expenditure of the Council and precepting authorities (0.06MB) . Alternatively a hard copy can be requested by contacting the Council Tax team.


Business Rates


Non-Domestic Rates

Non-domestic rates, or business rates, are the way businesses contribute towards the cost of local services. With effect from 1 April 2013 the Government introduced Rates Retention. This means central Government will no longer pool the rates collected and redistribute them to the local Council according to the number of people living in the borough. Instead, the rates collected by the Council will be shared equally between central Government and the local authority. The Council’s share, together with revenue from Council Tax payers and other income, will then be used to pay for the services we provide.

Further information about the business rates system, including transitional and other reliefs, may be obtained at www.gov.uk Link to External Website

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 1st of April each year.

There are two multipliers – the standard non-domestic 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. With effect from 1 April 2014 the Government capped the Retail Price Index increase at 2% instead of 3.2%. This will limit the amount your bill can increase. 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 non-domestic 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. The Government has announced there will be limits on the backdating of changes to rating assessments with effect from 1 April 2015.

If the VOA receive your appeal on or after 1 April 2015 then the earliest they can back date any changes is that date. This means the Council can only back date any business rates rebate to that same date. You will continue to have your full legal rights to appeal your rating assessment. The VOA will continue to fulfil their legal obligations to alter the rating list if new information comes to light indicating the valuation is inaccurate. Any alterations they make on or after 1 April 2016 can only be backdated to 1 April 2015. You can get more information on the grounds for making an appeal, and on how to make an appeal, on the VOA website

Alternatively, contact David Grace BSc(Hons) MRICS, Valuation Officer, Nondomestic Rates North West, Valuation Office Agency, 72 Church Street, Liverpool L1 3AY. Tel: 0300 501501.

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 e-mail businessrates@tameside.gov.uk for a full refund of the overpaid rates.

Rating Advisers

You do not require a rating agent in order to appeal your rateable value or discuss 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) www.rics.org/uk and the Institute of Revenue’s Rating and Valuation (IRRV) 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 visit www.tameside.gov.uk E-mail businessrates@tameside.gov.uk

Business Rates Instalments

Payment of business rate bills is automatically set on a 10-monthly cycle. However, the Government has legislated to allow businesses to ask for their business rate bills to be spread over 12 months to help with cash flow. If you wish to take up this offer, you should contact the Business Rates section by the 4 April 2015 on 0161 342 2045 or via email at businessrates@tameside.gov.uk

Revaluation 2017

All rateable values are reassessed at a general revaluation to ensure bills paid by any one ratepayer reflect changes over time in the value of their property relative to others. This helps maintain fairness in the rating system by updating valuations in line with changes in the market. The current rating list is based on the 2010 revaluation.

The Government has confirmed that the next revaluation will take place in 2017 based on rental values as at 1 April 2015. More information on revaluation 2017 can be found at: www.gov.uk/government/organisations/valuation-office-agency

In the year of revaluation the multipliers are rebased to account for overall changes to rateable value and to ensure that the revaluation does not raise extra money for Government. Similarly, the change in the revaluation date to 2017 has no effect on the total amount of revenue raised from business rates.

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 on the provision that the next intended use is charitable.

You may not have to pay empty property rate if you meet certain conditions (known as exemptions) e.g. Listed buildings, prohibited by law from occupation and insolvency. 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.

Extension of Empty Property Rate Relief for Empty New Builds

The Government has introduced a new measure to extend empty property rate relief for empty new builds (up to State Aid limits). Empty new builds will be exempt from empty property rates for up to 18 months up to
state aid limits between 1 October 2013 and 30 September 2016. The 18 month period includes the initial 3 or 6 month exemption.

The relief continues beyond 31 October 2016 for those that become eligible before that date.

For more details, please visit the Council’s website www.tameside.gov.uk/business/rates/emptyproperty

Retail Discounts

With effect from 1 April 2014, the Government has introduced a Reoccupation Relief. This relief provides for a 50% Business Rates discount over a period of 18 months between 1st April 2014 and 31st March 2016 for businesses that move into retail premises that have been empty for a year or more.

The Government is also funding a discount worth up to £1,000 a year in 2014-15 and £1,500 in 2015-16 for retail premises with a rateable value of up to £50,000.

Retail Discounts are subject to the De Minimis Regulations (1407/2013). This means that the amount granted is restricted to State Aid Limits, which is €200,000 over a rolling 3 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.

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
doubled 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 2015. 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 1 April 2016, the levels of SBRR may change please bear this in mind for future years.

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. With effect from 1 April 2014 ratepayers receiving SBRR who take on an additional property, which would previously disqualify them from receiving relief, will continue to receive their existing relief for 12 months.
  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 change 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 business rates on 0161 342 2045, sending the Business Rates Team a message or by visiting the Business Rates page.

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.

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 on the Business Rates page.

A hard copy is available on request.

Other things that will affect your bill


A builder working with insulationWhat 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.

How to pay your bill


Direct Debit

Direct Debit is the easiest way to pay your Council Tax or Business Rates. It is cost effective, efficient and couldn’t be simpler. Complete a direct debit instruction from the Council’s website at the Council’s Payment page.

Direct Debit means your payments are collected automatically each month. Your payments are covered by the Direct Debit guarantee Scheme. We will continue to collect your payments each year until you instruct us otherwise.

On the web

To make a payment go to the Council Tax page.

To check your Council Tax balance and inform us of any changes register for the new self service system. Go to the Self Service System.

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.

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 paypoint or payzone outlet, using your Council Tax or Business Rates bill

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


How to contact us

Council Tax – for enquiries regarding registration, exemptions and discounts.
0161 342 2015
Send the Council Tax Team a Message

Revenues – for enquiries regarding a Council Tax Reminder, Final notice or recovery action that is being taken.
0161 342 2045
Send the Revenues Team a Message

Business Rates
Tel: 0161 342 2045
Send the Business Rates Team a Message

Benefits – for enquiries regarding Housing Benefit and Council Tax Support.
0161 342 3708
Send the Benefits Team a Message

Housing Benefit overpayments – for enquiries regarding an overpayment in Housing Benefit or to make a payment arrangement.
0161 342 4033
Send the Overpayment Team a Message