Your Council Tax and Business Rates Explained - April 2022 - March 2023

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Your Council Tax and Business Rates Explained - April 2022 - March 2023
Your Council Tax
and Business Rates
    Explained
April 2022 - March 2023
Your Council Tax and Business Rates Explained - April 2022 - March 2023
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
Your Council Tax and Business Rates Explained - April 2022 - March 2023
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
Your Council Tax and Business Rates Explained - April 2022 - March 2023
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
Your Council Tax and Business Rates Explained - April 2022 - March 2023
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
Your Council Tax and Business Rates Explained - April 2022 - March 2023
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
Your Council Tax and Business Rates Explained - April 2022 - March 2023
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
Your Council Tax and Business Rates Explained - April 2022 - March 2023
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
Your Council Tax and Business Rates Explained - April 2022 - March 2023
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
Your Council Tax and Business Rates Explained - April 2022 - March 2023
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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