Your Council Tax and Business Rates Explained - April 2022 - March 2023
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Contents Contents Council Tax Business Rates How to pay your bill 3 How to pay your bill 3 Getting help to pay your bill 4 Business Rate information 12 Council Tax Support Scheme 5 National non-domestic rating multiplier 12 Discounts 6 Setting rateable values 12 Appeals 8 Business Rate instalments 13 How we deal with benefit cheats 9 Subsidy Control 13 Changed your circumstances? 10 Rating advisers 13 Electronic billing 10 Unoccupied property rating 14 How your Council Tax is calculated 10 Small Business Rate Relief 14 Our Income and Expenditure 11 Relief for local newspapers 15 How to contact us 17 How to contact us 18 2
How to pay your bill Payments Direct Debit Telephone Payments Direct Debit is the easiest way to pay your Payments by debit/credit card can be Council Tax or Business Rates. It is cost- made on our 24-hour payment line: effective, efficient and couldn’t be simpler. 0330 008 1605. Complete a direct debit instruction from the Council’s website at Standing Orders tameside.gov.uk/payments Council Tax or Business Rates payments can be made by standing order at your Direct Debit means your payments are bank. See the back of your bill for further collected automatically each month. Your details. payments are covered by the Direct Debit Guarantee Scheme. We will continue to Payments can also be made: collect your payments each year until you • At the Post Office instruct us otherwise. • At any payzone outlet, using your Council Tax or Business Rates bill On the web • If required we can provide a copy of your To make a payment go to bill in braille, audio or large print, please tameside.gov.uk/payments telephone 0161 342 2015. To check your Council Tax balance and inform us of any changes register for the self service system. Visit tameside.gov.uk select Council Tax and click on self service. Full payment details can be found on the back of your Council Tax or Business Rates bill. Council Tax, Housing Benefit and Business Rates customers can take advantage of our improved self-service system: Visit tameside.gov.uk and select Council Tax & Benefits for Self Service information 3
Getting help to pay your Council Tax bill Council Tax If you find monthly payments difficult, you National Debtline can arrange to pay your bill weekly or nationaldebtline.org/EW fortnightly. If you choose this method you Tel: 0808 808 4000 will need to notify us so that we can amend Advice Tameside your instalment details. advicetameside.org.uk You can arrange to pay your Council Tax bill by 12 monthly instalments. If you For help with housing matters: choose this method you will need to email tameside.gov.uk/housing/advice the Council Tax Team at counciltax@ Housing Advice tameside.gov.uk tamesidehousingadvice.org If you are experiencing difficulties paying Tel: 0161 331 2700 your bill, please make early contact by Shelter using the contact details at the back of england.shelter.org.uk this booklet. We will check that your bill Tel: 0808 800 4444 is correct, and identify any reductions you may be entitled to that you may have not Money Advice Service claimed. www.moneyadviceservice.org.uk Alternatively you can contact: Libraries Welfare Rights & Debt Advice Service At all Libraries within the Borough, during For Benefits and Debt Advice staffed periods, you will be able to pay tameside.gov.uk/welfarerights your Council bills by credit/ debit card or 0800 074 9985 cheque and have your documents verified (Monday and Wednesday 9.30am – for Housing Benefit or Council Tax Support 12.30pm) purposes. Library staff can also provide Detailed below are other agencies, which offer information on Council Services or make free advice if you are experiencing financial an appointment with Customer Services, if difficulties: you need help to make a claim for Housing Benefit or Council Tax Support. For full Tameside Citizens Advice Bureau details of library opening hours visit tamesidecab.org.uk www.tameside.gov.uk/libraries or phone Tel: 0808 278 7805 0161 342 2030. 4
Council Tax Support Scheme Council Tax The Council Tax Support Scheme provides The main aspects of the Council Tax Sup- financial assistance to Council Tax payers port Scheme 2022/2023 for working age on a low income whether they rent or claimants are: own their own home, or live rent-free, by • A maximum limit of 75% to the amount reducing the amount of Council Tax they of Council Tax Support that can be paid have to pay. • Council Tax Support is limited to the Claimants of a state pension age receive level that would be given for a band A support based on prescribed regulations. property Claims for working age claimants are based on the Council’s local scheme. • There is no provision for backdates • A discount of up to 100% of the Council Who is it for? Tax that is due is awarded to care leavers People on low income who are liable to pay up to the date of their 25th birthday Council Tax may be entitled to help. You can find more information at tameside.gov.uk/ctss How is it worked out? The Council will look at the money you and your partner have coming in as well as your How to claim savings. The Council will also look at your other circumstances such as your age and You can claim Council Tax Support whether anyone else lives with you. With straight away by using the online this information the Council will work out if application form at tameside.gov.uk/ you qualify for Council Tax Support. If you ctss can get Council Tax Support, this will not affect the amount of money you receive in other benefits. 5
Discounts Council Tax Full Council Tax assumes there are two Long Term Empty over 24 months adults living in the dwelling. If only one adult If the property is unfurnished and is not lives in a dwelling the Council Tax will be your only or main residence and has been reduced by 25%. empty for more than 24 months, you will Second Homes be required to pay 200% of the Council Tax charge. Even if you have not owned the If the property is furnished and another property for 24 months you will still be liable property in England or Wales is your main for the charge if it has been empty under a residence, you will be required to pay 100% previous owner and is still empty. 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. Effective From Amount Details 01 April 2021 200% Empty for less than 5 years 01 April 2021 300% Empty between 5 and 10 years 01 April 2021 400% Empty for 10 years or more 6
Council Tax Other Discounts Disability Reduction Some people are not counted when If you or someone who lives with you (adult looking at the number of adults or child) has a room or an extra bathroom resident in a property if they meet or kitchen, or extra space in your property certain conditions. to meet special needs arising from a You may be eligible to a discount disability, you may be entitled to a reduction where there are: in your Council Tax. • full-time students, student nurses, The bill may be reduced to that of a band apprentices, youth training trainees and immediately below that shown on the initial teacher-training trainees valuation list. If your home is in band A you • patients resident in hospital will already be in the lowest Council Tax • people who are being looked after in care band, however, you may still qualify for a homes reduction. • people who are severely mentally Forms are also available on the Council’s impaired website: • people staying in certain hostels or night tameside.gov.uk/counciltax/discounts shelters • 18 to 19-year-olds who are at, or have If your bill indicates that a discount, just left school exemption, or disability reduction has • careworkers working for low pay. Usually been allowed, you must tell Tameside for charities Council within 21 days of any change • people caring for someone with a in circumstances which affects your disability who is not a spouse, partner or entitlement to that discount. child under 18 If you fail to do so you may be required • people living in an annexe owned by a to pay a penalty of £70. 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: tameside.gov.uk/counciltax/discounts 7
Appeals Council Tax Property Bands Council Tax You may appeal against your property You may also appeal if you think that you are banding where: not liable to pay Council Tax. For example, because you are not the owner, or because • Y ou believe that the banding should be the property is exempt, or you believe we changed because of an increase or have made a mistake in calculating your reduction in the value of the property due bill. If you wish to make an appeal on these to building work being carried out on the grounds you must first notify us in writing so dwelling, i.e. demolition, extensions or that we have the opportunity to review the converting the property from houses to case. flats Please write to: • Y ou adapt part of your dwelling for Tameside Council Tax Service, PO Box 304, business use and it is entered into the Ashton-under-Lyne, OL6 0GA. Non Domestic Rating list Making an appeal does not allow you • The Valuation Officer has altered a list to withhold payment of Council Tax. without a proposal having been made by Payments should continue to be made a taxpayer in accordance with the instalments • Physical changes in the locality affecting shown on your bill. If your appeal is value; or within 6 months of the following: successful you will be entitled to a A band change to your property made by refund of any overpaid Council Tax. the Valuation Office Agency; a band change made to a similar property to yours has Warning about Council Tax been made by a tribunal or court; you have “Appeal” Calls become a taxpayer at the property in the last 6 months If you are contacted by a company claiming they can get you a refund by having your • W here a property is in severe disrepair or home moved to a lower Council Tax band, dereliction you can appeal to the Valuation please bear in mind the following: Office Agency to request that the property be removed from tax. • The companies have not been appointed by Tameside Council Reductions or increases in value resulting from the general state of the housing market • A ttempts to change your Council Tax band do not affect the banding of your property. by using one of these companies usually requires a non-refundable up-front fee, or You can contact the VOA at any time using they will often take a large percentage of gov.uk/contact-voa to find the relevant any overpayment secured details. • A ny appeal could result in your property If you cannot use the online service, call band going up rather than down, resulting 03000 501 501. Lines are open Monday to in a higher Council Tax charge. Friday, 8:30am to 5:00pm If you genuinely believe your Council Tax Contact address: Valuation Office Agency, property band is wrong, you can appeal Durham Customer Service Centre, Wycliffe without incurring costs or requiring House, Green Lane, Durham, DH1 3UW assistance from any other company. For further information visit: tameside.gov.uk/counciltax 8
How we deal with benefit cheats Council Tax Benefit Fraud investigations are undertaken To report suspected Benefit Fraud by the Department for Work and Pensions under the umbrella of the Single Fraud Investigation Service. The Council is You can ring the Benefit Fraud committed to tackling Benefit Fraud. Hotline service on 0800 854 440 which is a free phone number and Typical examples of benefit fraud are: all calls are treated in absolute *People who work but do not declare this confidence. A trained member when they claim benefit. of staff will take any information *People who claim as a single person but you can provide regarding people actually live with a partner. committing benefit fraud. *People who claim from an address but do not live there. For further information visit: www.gov.uk/report-benefit-fraud *People who do not tell us the full amount of income, savings or capital when they claim benefit. We're closing in with hundreds of benefit thieves being reported If you suspect someone of benefit fraud in your area call the Fraud Hotline: 0800 854 440 www.tameside.gov.uk/benefitfraud 9
Changed your circumstances? Council Tax Please tell us immediately of any changes • Someone leaves your property in your circumstances, which may affect • I f you feel you should be entitled to a your Council Tax liability. discount or an exemption • I f you cease to be employed or start These are some of the changes that should be reported: work. • If you move house • Someone comes to live with you Electronic Billing Electronic Billing is a more effective and Council Tax account online. When efficient way to receive your Council Tax bill. registered you will be prompted to sign To receive your Council Tax bill by email up for e-billing. Simply provide your email rather than post, please visit: address and select the “email with link” www.tameside.gov.uk select Council option and confirm. Tax, Benefits and click Self Service. You will then be advised how to view your From there you can register to view your on-line Council Tax bill. How your Council Tax is calculated Most homes will be subject to Council Tax. There will be one bill per home whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented. The Listing Officer has allocated each property to one of eight valuation bands according to its market value on 1st April 1991. Property Valuation Band Tameside £ Mossley £ A (Up to and including £40,000) 1,322.24 1,328.45 B (£40,001 - £52,000) 1,542.61 1,549.85 C (£52,001 - £68,000) 1,762.99 1,771.27 D (£68,001 - £88,000) 1,983.39 1,992.71 E (£88,001 - £120,000) 2,424.12 2,435.51 F (£120,001 - £160,000) 2,864.87 2,878.33 G (£160,001 - £320,000) 3,305.63 3,321.16 H (More than £320,000) 3,966.76 3,985.40 This table details the amount of Council Tax payable by band, including Mossley Parish precept. 10
Our Income and Expenditure Council Tax The extent of total Council expenditure is input from public consultation, consultation dictated by the amount of income or funding with local businesses, Government policies, we receive. In the light of future financial performance information and external constraints it has become even more inspections. The charts below summarise important that the Council continues to align the sources of funding received by the limited resources with key Council priorities, Council and how we plan to utilise them in which are all influenced by local priorities, the upcoming financial year. Where we get our funding from - £356 million £109 million (31%) Local Council Tax £148 million (41%) Schools funding from Central Government £95 million (27%) Business Rates £4 million (1%) Other Funding Where we spend our money - £356 million £44 million (12%) Adults Services £58 million (16%) Growth £148 million (41%) £14 million (4%) Population Health Schools £9 million (3%) Finance & IT £9 million (3%) Governance £64 million (18%) Childrens Services £10 million (3%) Corporate Costs The Council’s funding is mainly made up of Central Government grants and money raised through Council Tax and locally retained Business Rates. You can view detailed information regarding the expenditure of the Council and precepting authorities at www.tameside.gov.uk/counciltax. Alternatively a hard copy can be requested by contacting the Council Tax team. 11
Business Rates Business Rates Non-Domestic Rates Majesty’s Revenue and Customs. They draw up and maintain a full list of all Business Rates collected by local rateable values, available at gov. authorities are the way that those who uk/gover nment/organisations/ occupy non-domestic property contribute valuationoffice-agency The rateable towards the cost of local services. value of your property is shown on the front of your bill. This broadly represents From 1 April 2017, Tameside Metropolitan the yearly rent the property could have Borough Council is part of the Greater been let for on the open market on a Manchester 100% Business Rates particular date. Retention Pilot. This sees the Council retain 99% of the Business Rates income For the revaluation that came into effect collected locally (1% is given to the on 1st April 2017, this date was set as 1st Greater Manchester Fire Authority) rather April 2015. The valuation officer may alter than pay 50% of this income to Central the value if circumstances change. The Government as it has had to do since April ratepayer (and certain others who have an 2013. interest in the property) can appeal against the value shown in the list if they believe As a result of the Pilot, Central Government it is wrong. Full details on your rights of support through the Revenue Support appeal are available from the Valuation Grant and Public Health Grant will cease Office Agency. Your billing authority can to be paid to the Council. Instead income only backdate any business rates rebate generated through local taxation such to the date from which any change to the as Business Rates and Council Tax, and list is to have effect. self-generated income will be needed to pay for essential Council Services in Further information about the grounds your area. This provides a direct financial on which appeals may be made and the incentive for the Council to work with local process for doing so can be found on the businesses to create a favourable local www.gov.uk website or obtained from environment for growth since the Council your local valuation office. will be increasingly reliant on the income generated by the future growth in Business The Valuation Office Agency (VOA) values Rates revenues. all business properties for business rates. The valuation is based on information the Further information about the Business VOA holds about your property. You can Rates system, including transitional and view and update this information at gov. other reliefs can be obtained at tameside. uk/voa/valuation. You can contact the gov.uk/business/rates VOA at gov.uk/contact-voa. If you are unable to use the online service you can Rateable Value also contact the VOA on 03000 501 501. Apart from properties that are exempt Please note that the VOA is contacting from business rates, each non-domestic businesses to request rental information property has a rateable value which is set to support the next revaluation of by the valuation officers of the Valuation business rates in England and Wales Office Agency (VOA), an agency of Her – Revaluation 2023. If you receive a request please complete and submit 12
Business Rates your up-to-date details. It is important of the Royal Institution of Chartered to provide this information to ensure Surveyors (RICS - website www.rics. business rates are fair and accurate. You org) and the Institute of Revenues, Rating can find more information at gov.uk/voa/ and Valuation (IRRV - website www.irrv. revaluation2023. org.uk) are qualified and are regulated by rules of professional conduct designed to Rating Multiplier protect the public from misconduct. The local authority works out the business Before you employ a rating adviser, you rates bill by multiplying the rateable value should check that they have the necessary of the property by the appropriate knowledge and expertise, as well as multiplier. There are two multipliers: the appropriate indemnity insurance. Take standard non-domestic rating multiplier great care and, if necessary, seek further and the small business non-domestic advice before entering into any contract. rating multiplier. The former is higher to pay for small business rate relief. Except Subsidy Control in the City of London where special arrangements apply, the Government Subsidy Control is the new name for State sets the multipliers for each financial year Aid. The EU State aid rules no longer apply for the whole of England according to to subsidies granted in the UK following formulae set by legislation. The current the end of the transition period, which multipliers are shown on the front of your ended on 31 December 2020 (there are bill. some limited circumstances in which State aid rules still apply under the Withdrawal Business Rates Instalments Agreement). Payment of business rate bills is On Thursday 4 March 2021 new subsidy automatically set on a 10-monthly cycle. allowances were established for the However, the Government has put in COVID19 business grants schemes, on place regulations that allow businesses the basis of the principles set out in Article to require their local authority to enable 3.4 of the TCA. The scheme rules can be payments to be made through 12 monthly found here: www.gov.uk/government/ instalments. publications/complying-with-the-uks- international-obligations-on-subsidy- If you wish to take up this offer, you should control-guidance-for-public-authorities contact the local authority as soon as possible. Information Supplied with Rating advisers Demand Notices Information relating to the relevant and Ratepayers do not have to be represented previous financial years in regard to the in discussions about their rateable value gross expenditure of the local authority is or their rates bill. Appeals against rateable available at tameside.gov.uk A hard copy values can be made free of charge. is available on request by writing to the Council or by telephone to 0161 342 2233. However, ratepayers who do wish to be represented should be aware that members 13
Business Rates Unoccupied Property Rating In addition, generally, if the sole or main property is shown on the rating list with Business rates will not be payable in the a rateable value which does not exceed first three months that a property is empty. £15,000, the ratepayer will receive a This is extended to six months in the case percentage reduction in their rates bill for of certain industrial properties. After this this property of up to a maximum of 100%. period rates are payable in full unless the unoccupied property rate has been For a property with a rateable value of reduced by the Government by order. In not more than £12,000, the ratepayer will most cases the unoccupied property rate receive a 100% reduction in their rates bill. is zero for properties owned by charities Generally, this percentage reduction (relief) and community amateur sports clubs. In is only available to ratepayers who occupy addition, there are a number of exemptions either- from the unoccupied property rate. (a) one property, or (b) one main property and other additional Full details on exemptions can be obtained properties providing those additional from your local authority. If the unoccupied properties each have a rateable value property rate for the financial year has which does not exceed £2,899. been reduced by order, it will be shown on your bill. The rateable value of the property mentioned in (a), or the aggregate rateable Partly Occupied Property value of all the properties mentioned in (b), must not exceed £19,999 outside London Relief or £27,999 in London on each day for which relief is being sought. If the rateable value, A ratepayer is liable for the full non- or aggregate rateable value, increases domestic rate whether a property is wholly above those levels, relief will cease from occupied or only partly occupied. Where the day of the increase. The Government a property is partly occupied for a short has introduced additional support to small time, the local authority has discretion in businesses. certain cases to award relief in respect of the unoccupied part. Please email For those businesses that take on an businessrates@tameside.gov.uk additional property which would normally for further information have meant the loss of small business rate Small Business Rate Relief relief, the Government has confirmed that they will be allowed to keep that relief for Ratepayers who occupy a property with a period of 12 months. Where a ratepayer a rateable value which does not exceed meets the eligibility criteria and has not £50,999 (and who are not entitled to received the relief they should contact other mandatory relief or are liable for their local authority. Provided the ratepayer unoccupied property rates) will have their continues to satisfy the conditions for bills calculated using the lower small relief which apply at the relevant time as business nondomestic rating multiplier, regards the property and the ratepayer, rather than the national non-domestic they will automatically continue to receive rating multiplier. relief in each new valuation period. Certain changes in circumstances will 14
Business Rates need to be notified to the local authority leisure properties with a 50% relief, up to by a ratepayer who is in receipt of relief a cash cap limit of £110,000 per business. (other changes will be picked up by the local authority). The changes which should This relief will be automatically applied to be notified are - the ratepayer taking up bills where we believe businesses to be occupation of an additional property. eligible. If you have any queries regarding this relief scheme, please contact Discretionary Relief businessrates@tameside.gov.uk Section 69 of The Localism Act 2011 Charity and Community amends Section 47 of the Local Amateur Sports Club Relief Government Finance Act 1988 and allows the Council the power to give discretionary Charities and registered Community relief on business rates accounts. All Amateur Sports Clubs are entitled to 80% areas of discretionary relief will normally relief where the property is occupied by be granted for up to one financial year or the charity or the club, and is wholly or as stipulated by government conditions mainly used for the charitable purposes of for Local Business Rates Discount wholly the charity (or of that and other charities), funded by central government. If necessary or for the purposes of the club (or of that any relief will be subject to an annual and other clubs). The local authority has review process. The Council reserves discretion to give further relief on the the right to review the award should the remaining bill. circumstances of the organisation change during the period of the award. Relief for Local Newspapers The following are reliefs in place at 01 April The Government is providing funding to 2022 and may be extended to include any local authorities so that they can provide other local scheme as directed by central a discount worth up to £1,500 a year for 5 government. years from 1st April 2020, to office space • R etail, Hospitality and Leisure Business occupied by local newspapers. This is up Rates Relief scheme to a maximum of one discount per local • C harity and Community Amateur Sports newspaper title and per hereditament, Club Relief and up to state aid limits. The relief will • Relief for Local Newspapers be delivered through local authority • Public Toilet Relief discretionary discount powers (under • S upporting Small Business & Transitional section 47(3) of the Local Government Relief Finance Act 1988). Eligibility criteria for • Hardship Relief. this relief is set out in a guidance note: “The case for a business rates relief for Retail, Hospitality and Leisure local newspapers”, which can be obtained at gov.uk/government/consultations/ Business Rates Relief scheme the-case-for-a-businessrates-relief- for-local-newspapers. This is a new relief for 2022/23 and was announced by the government in the Public Toilet Relief budget on 27 October 2021. It will provide eligible, occupied, retail, hospitality and In 2021 the Non-Domestic Rating (Public 15
Business Rates Lavatories) Bill came into force which 2021 the government announced it would gives public lavatories 100% relief from extend the current transitional relief business rates effective 01 April 2020. scheme and the supporting small business scheme for one year to the end of the The relief will not apply to toilets of current revaluation cycle. This means that a larger unit of rateable property (a the revaluation will not take effect until 1 “hereditament”), for example, toilets in April 2023 but the scheme will still end on public libraries. It amends Part 3 of the 31 March 2022 but due to the delay the Local Government Finance Act 1988 government has created a discretionary to ensure that, in relation to an eligible relief scheme for one year. This will give hereditament which consists wholly or ratepayers the same level of relief as the mainly of a public lavatory, the chargeable original Supporting Small Businesses amount will be zero. This provides, in scheme. effect, a 100% mandatory relief for eligible public lavatories in England and Wales. If you were eligible for Supporting Small The relief will be applied automatically to Business Relief in 2021/22 and would still the business rates account. have been eligible in 2022/23 under the same rules, you will receive discretionary Spring Budget 2017 Relief business rates relief. This means your bill Scheme: Supporting Small will be the same as it was if the Supporting Small Business scheme had not ended. It Business & Transitional Relief will be displayed on your bill as ‘Extended Transitional Relief and Supporting Small The transitional relief scheme was Business Relief. introduced in 2017 to help those ratepayers who were faced with higher bills as a result Hardship Relief of the revaluation. The scheme was due to end on 31 March 2022 when a full Business The local authority has discretion to give Rates revaluation was to take effect which hardship relief in specific circumstances. would have meant that a small number of Full details can be obtained from the local ratepayers would face an increase to their authority. Please email businessrates@ business rates bill from 01 April 2022. tameside.gov.uk for further information on any of the reliefs However, at the Budget on 27 October 16
Business Rates DOMESTIC ABUSE AWARENESS EVEN THOUGH WE BROKE UP, THEY STILL WON’T LEAVE ME ALONE... DOES THAT If you’re worried about yourself, or someone you know visit www.tameside.gov.uk/domesticabuse SIT RIGHT or call 0800 328 0967. WITH YOU? It’s time to talk about it. #SittingRightWithYou The 2022 Local and Greater Manchester Mayoral elections registration deadline is Thursday 14 April 2022 midnight. Election Deadline for postal ballot applications is 5pm on Tuesday 19 April 2022 If you need to register to vote or for more information on other ways to vote, please visit electoralcommission.org.uk 17
How to contact us Council Tax Business Rates tameside.gov.uk/counciltax tameside.gov.uk/businessrates counciltax@tameside.gov.uk businessrates@tameside.gov.uk 0161 342 2015 0161 342 2233 Council Tax Recovery Benefits revenuesmail@tameside.gov.uk tameside.gov.uk/benefits Tel: 0161 342 2045 benefitsteam@tameside.gov.uk 0161 342 3708 It's quicker, easier and cheaper to do it on-line 18
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