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					  Your Council Tax and
Business Rates explained
   April 2011 – March 2012
Message from the Executive Leader,
Councillor Kieran Quinn
                                             important, including tackling crime and              will be representing the UK in the             The coming year will be a difficult one,
                                             anti-social behaviour, supporting the                European “In Bloom” competition                with some tough decisions to take, but
                                             local economy, creation of new jobs,                 later in the summer.                           we are committed to protecting front
                                             and protecting front line services for                                                              line services and jobs. In doing this
                                                                                             •	   We	are	introducing	a	new	£500,000	             we will also continue to provide our
                                             the old and most vulnerable in our
                                                                                                  “You Choose” fund that local                   residents with the best value for money
                                             communities.
                                                                                                  community and residents groups                 services possible.
                                             Independent assessments of our                       will be able to bid into for funding all
                                             performance continue to rate our                     manner of projects and initiatives.
                                             services amongst the best in the
                                                                                             •	   We	will	be	launching	the	“Tameside	
                                             country, and once again we have
                                                                                                  Spring	 Clean	 Challenge”	 which	
                                             received top marks for delivering value
                                                                                                  will encourage everyone to get
Councillor Kieran Quinn                      for money. These austere times mean
                                                                                                  involved in making our borough an
Executive Leader, Tameside Council           that it has never been more important
                                                                                                  even cleaner, brighter and a more
                                             to ensure that we make your money
                                                                                                  attractive place to live and work.
                                             work harder than ever for the benefit of
This booklet gives you the information       our borough.
on council tax, business rates, how the      Whilst the financial challenges that we          The Tameside Way
council is funded and how it spends its      face are stark, there is much to look
budget.                                      forward to in the coming year including:         Tameside is facing tough financial challenges and I am confident and proud
                                                                                              to say that we will continue to meet these challenges head-on. Along with our
You will also find advice on what to do if   •	   The	first	of	our	new	Building	Schools	      partners we will be supporting our local economy, improving the health and
you need help paying your bill.                   for the Future secondary schools            wellbeing of our residents, improving the life chances and aspirations of our
We are statutorily obliged to send you            will open. We are now on-site at 10         younger generations through better education and making our 9 towns, villages
this information. However, this year              locations and these state of the art        and local areas even cleaner, brighter and more attractive. I believe in social
we have combined all the leaflets                 facilities will help us improve further     fairness and that together we can all help to make Tameside an even better
and guidance into this single booklet,            the educational attainment of our           place to live work and play in.
which we hope is easier to read, and              children and young people.
understand. Importantly it has also cost     •	   The	 Tameside	 Works	 First	 initiative	
us £10,000 less to produce.                       will continue to support our local
These are difficult financial times, with         economy, and in particular, small
our local economy still fragile, and              to medium sized businesses. We
youth unemployment a real cause for               will be working with our partners to
concern. In 2011/12 Tameside council              both encourage young people to
must save £35 million as part of the              take-up apprenticeships as a future
governments reduction in public sector            career, and employers to create
funding.                                          more opportunities.

By listening to you, we have been            •	
                                              	   Stamford	 Park	 is	 undergoing	 a	
able to prioritise our spending on the            multi-million pound refurbishment
services that you feel are the most               thanks to lottery money and we

                                             2                                                                                               3
Council Tax

               Contents                                                                                How to pay your bill
               Council Tax                                   Business Rates                            Direct Debit                                     Standing Orders
               How to pay your bill                 5                                                  Direct Debit is our preferred method of          Council Tax or Business Rates
                                                             Non-domestic rates                   14
                                                                                                       collecting your Council Tax or Business          payments can be made by standing
               Appeals                              6        National non-domestic rating         14   Rates. It is cost-effective, efficient           order	 at	 your	 bank.	 	 See	 the	 back	 of	
               Discounts                            7        multiplier                                and couldn’t be simpler. Just contact            your bill for further details.
               Council Tax Benefit and Housing      8        Setting	rateable	values	             14   us with your bank details or print and
               Benefit                                                                                 complete a direct debit instruction              Payments can also be made
                                                             Valuation appeals                    14
               How we deal with benefit cheats      9                                                  from the Council’s website at www.               at:
                                                             Rating advisers                      14                                                    •	   The	Post	Office
                                                                                                       tameside.gov.uk/payments
               Changed your circumstances?          10       Transitional arrangements            15                                                    •	   	 t	any	paypoint	or	payzone	outlet,	
                                                                                                                                                             A
               Electronic billing                   10       How can I reduce my bill?            15   Online Payments                                       using your card or Council Tax or
               Getting help to pay your bill        11                                                 You can pay online using your credit/                 Business Rates bill
                                                             Schedule	of	payments	for	            17
                                                                                                       debit card through our secure website
               How your Council Tax is calculated   11       backdated liability
                                                                                                       at: www.tameside.gov.uk/payments                 Full payment details can be found on the
               How your money is spent              12       Other things that will affect your   18
                                                                                                                                                        back of your Council Tax or Business
                                                             bill                                      Telephone Payments
                                                                                                                                                        Rates bill.
                                                                                                       Payments	 by	 debit/credit	 card	 can	 be	
                                                             How to contact us                    19   made on our 24-hour payment line
                                                                                                       0161 342 4297.




                  Does your community You Choose
                                                                                                         Spring into action and 
                                         ✿

                                                                                                         give your area a clean

                  group need money for a project?
                  Did you know you can apply to the You Choose Fund for money?




                                                         www.tameside.gov.uk/youchoose
                                                                                                                                          www.tameside.gov.uk/springclean

                                                         4                                                                                          5
Appeals
                                                                                        Discounts

Property Bands                                    for example, because you are not the          Full Council Tax assumes there are two           •	   people in prison (except those in
                                                  owner, or because the property is             adults living in the dwelling. If only one            prison for non-payment of Council
You may appeal against your property              exempt, or you believe that we have           adult lives in a dwelling the Council Tax             Tax or a fine)
banding where:                                    made a mistake in calculating your bill.      will be reduced by 25%.
                                                  If you wish to appeal on these grounds                                                         •	  diplomats and members of
   You
•			 	 believe	 that	 the	 banding	 should	                                                     If a dwelling is no one’s sole or main
                                                  you must first notify us in writing so that                                                        international        organisations
   be changed because of an increase or                                                         home then the bill will be reduced by
                                                  we have the opportunity to reconsider                                                              headquartered in the UK, and their
   reduction in the value of the property                                                       50%.
                                                  the	 case.	 Please	 write	 to	 Tameside	
                                                      	                                                                                              non-British spouses.
   due to building work being carried                                                           Some	 people	 are	 not	 counted	 when	
   out on the dwelling, i.e. demolition,          Revenues Division, Council Offices,                                                            For      further   information     visit
                                                  Wellington Road, Ashton-under-Lyne,           looking at the number of adults resident         www.tameside.gov.uk/
   extensions or converting the property
                                                  OL6 6DL.                                      in a property if they meet certain               counciltaxdiscounts.
   from houses to flats;
                                                                                                conditions.	People	eligible	for	discounts	
•			 	 adapt	 part	 of	 your	 dwelling	 for	
   You                                            Making an appeal does not allow               are:                                             Disability Reduction
   business use and it is entered into            you to withhold payment of Council                                                             If you or someone who lives with you
   the Non Domestic Rating list;                  Tax. Payments should continue to              •	   full-time students, student nurses,         (adult or child) has a room or an extra
                                                  be made in accordance with the                     apprentices earning less than £195          bathroom or kitchen, or extra space in
   The
•			 	 listing	 officer	 has	 altered	 a	 list	
   	                                              instalments shown on your bill. If                 per week, youth training trainees           your property to meet special needs
   without a proposal having been                 your appeal is successful you will be              and initial teacher-training trainees       arising from a disability, you may be
   made by a taxpayer;                            entitled to a refund of any overpaid                                                           entitled to a reduction in your Council
                                                  Council Tax.                                  •	   patients resident in hospital               Tax.
   Physical	 changes	 in	 the	 locality	
•			
                                                                                                                                                 The bill may be reduced to that of a
   affecting value; or within 6 months of                                                       •	   people who are being looked after
                                                                                                                                                 band immediately below that shown
   the following: A band change to your                                                              in care homes
                                                                                                                                                 on the valuation list. If your home is in
   property made by the listing officer;
                                                                                                •	   people who are severely mentally            band A you will already be in the lowest
   a band change made to a similar
                                                                                                     impaired                                    Council Tax band. However, you may
   property to yours has been made by
                                                                                                                                                 still qualify for a reduction of 1/9th of the
   a tribunal or court; you have become
                                                                                                •	   people staying in certain hostels or        value of band D. Contact us for further
   a taxpayer at the property in the last
                                                                                                     night shelters                              advice on 0161 342 2015.
   6 months.
                                                                                                                                                 Forms are also available on the Council’s
                                                                                                •	   18 to 19-year-olds who are at, or
Reductions or increases in value                                                                                                                 website           www.tameside.gov.uk/
resulting from the general state of                                                                  have just left, school                      counciltax/disability
the housing market do not affect the                                                            •	   careworkers earning less than £44           If your bill indicates that a discount,
banding of your property.                                                                            per week                                    exemption, or disability reduction
                                                                                                                                                 has been allowed, you must tell
Your appeal should be sent to the                                                               •	   people caring for someone with              Tameside Council within 21 days of
Manchester Valuation Office Agency,
                                                                                                     a disability who is not a spouse,           any change in circumstances which
Portland	 Tower,	 Portland	 Street,	
                                                                                                     partner or child under 18                   affects your entitlement to this
Manchester, M1 3LD.
                                                                                                                                                 discount. If you fail to do so you
                                                                                                •	   members of visiting forces and              may be required to pay a penalty of
Council Tax                                                                                          certain international institutions          £70.
You may also appeal if you think that                                                           •	   members of religious communities
you are not liable to pay Council Tax,                                                               (monks and nuns)

                                                  6                                                                                          7
Council Tax Benefit and Housing Benefit
                                                        How we deal with benefit cheats

Am I eligible to claim?                          If you are not sure whether your income        Benefit	 fraud	 affects	 everyone.	 People	        information we are given, the more
                                                 is low enough for you to be entitled to        who make fraudulent benefit claims are             likely it is that the investigation will have
You may be able to claim Council Tax
                                                 benefits, you should claim anyway.             not just cheating the system - they are            a successful outcome.
Benefit if your income is low. This can
reduce all or part of your Council Tax           Alternatively you can check your               cheating the whole community.
                                                                                                                                                   The Council will take necessary
bill.                                            entitlement at www.tameside.gov.uk/            The Council has a dedicated benefit
                                                                                                                                                   and appropriate action against any
                                                 counciltaxbenefit.                             fraud investigation team, committed
Do I qualify?                                                                                                                                      person who has committed benefit
                                                 What other benefits are available?             to the prevention, detection and
To work out how much Council Tax                                                                                                                   fraud, which includes prosecuting
                                                                                                deterrence of false claims. Report
Benefit you are entitled to, we look at          There is an alternative to Council Tax         anyone that you suspect is committing              benefit cheats. In some cases, the
things such as:                                  Benefit	 called	 Second	 Adult	 Rebate,	       benefit fraud directly to the benefit fraud        Council will take action to remove
                                                 which you can claim if someone else            team on 0161 342 3191, online at                   the proceeds of benefit fraud crime
•	   Your family circumstances                   lives with you other than your partner,        www.tameside.gov.uk/benefitfraud                   by pursuing a confiscation of assets.
•	   The money you have coming in                is over the age of 18 and on Income            or     email      beu@tameside.gov.uk.
                                                 Support.
 	                                    Alternatively, call the benefit fraud              CONTACT US NOW - all reports
•	   Any benefits you get
                                                 Should	 you	 be	 entitled	 to	 Council	 Tax

                                                                                            	   hotline freephone on 0800 328 6340                 will be treated in the strictest
•	   Any savings you have                        Benefit based on your own income and                                                              confidence.
                                                                                                All allegations are treated in the strictest
•	 The amount of your Council Tax bill           be	entitled	to	Second	Adult	Rebate,	the	
                                                                                                confidence. You do not have to tell us
                                                 council will pay the higher of the two                                                            Remember, benefit fraud is a crime.

Council Tax Benefit is not only for people                                                      your name.
out of work. Many people in work and             claims.
                                                                                                Please	 provide	 as	 much	 information	            NO IF’S, NO BUTS, THE COUNCIL 

especially working families miss out             For further information visit
every year so don’t be one of them.                                                             and detail as possible, as the more                IS TARGETING BENEFIT THIEVES.

                                                 www.tameside.gov.uk/
To find out if you can claim Council             secondadultrebate


                                                                                                   We're closing in
Tax    Benefit   visit    our     benefits       N.B. You do not need to complete
calculator at www.tameside.gov.uk/               a new application if you are already
counciltaxbenefit                                in receipt of benefit. Your benefit
How do I claim?                                  should automatically be calculated                with hundreds of benefit thieves being reported
                                                 and shown on your bill. If not,
If	 you	 claim	 Employment	 Support	             contact the Benefits Section
Allowance,	Income	Support	or	Income-             using the details at the back of the
Based Jobseeker’s Allowance, you can             booklet.
claim Council Tax Benefit and Housing
Benefit at the same time.
You can complete an application
form electronically by visiting our
website        www.tameside.gov.uk/
counciltaxbenefit                                                                                If you suspect someone of benefit fraud in your area
When should I claim?                                                                             Tel: 0161 342 3191 Fraud Hotline: 0800 328 6340
You should claim these benefits as
soon as you think you need to, because                                                                                         www.tameside.gov.uk/benefitfraud
benefits cannot normally be backdated.

                                             8                                                                                                 9
Changed your circumstances?
                                                                Getting help to pay your bill 

Please	 tell	 us	 immediately	 of	 any	       •	   If you cease to be employed or start 
   If you find monthly payments difficult,            For Help with Money
changes in your circumstances, which               work. 
                                  you can arrange to pay your bill weekly            Problems:
may affect your Council Tax liability.
                                                     or fortnightly.
These are some of the changes that            I am moving house                                                                                Money Information Network Tameside
                                                                                            If you choose this method you will need            Tel: 0161 331 2456
should be reported:                           Please	 contact	 the	 area	 helpline	 on	
                                                                                            to notify us so that we can amend your             www.mintameside.org.uk
                                              0161 342 2015 to provide details
•	 If you move house.                                                                       instalment details.
                                              or	 complete the on-line form at                                                                 Community Legal Advice
•	 Someone	comes	to	live	with	you.	                                                         If you are experiencing difficulties,
                                              www.tameside.gov.uk/counciltax/                                                                  Tel: 0845 345 4345
•	 Someone	leaves	your	property.	                                                           please make early contact with us by
                                              movinghome                                                                                       www.communitylegaladvice.org.uk
•	 If you feel you should be entitled to a                                                  using the contact details at the back of
    discount or any of the exemptions.                                                      this booklet. We will check that your bill         For Help with Housing
                                                                                            is correct, and identify any reductions
                                                                                                                                               Matters:
Electronic Billing                                                                          you may be entitled to that you have
                                                                                            not claimed.                                       Housing Options
                                                                                                                                               Tel: 0161 331 2700
The Council is continually aiming to          Tax bill by email rather than post,           Detailed on the right are other agencies,
                                                                                                                                               www.tameside.gov.uk/housing/
improve its services to you.                  please send your details by email to the      which offer free advice if you are
                                                                                                                                               options
                                              address shown at the top of your bill.        experiencing financial difficulties:
Electronic Billing will be introduced
                                              Your email should include the following:                                                         Shelter
shortly. This is a more effective and
                                                                                                                                               Tel: 0844 515 1640
efficient way to receive your Council Tax     •	Your name
                                                                                                                                               http://england.shelter.org.uk
bill.                                         • Full postal address
If you would like to receive your Council     •	Council tax reference
                                                                                            How your Council Tax is calculated

                                                                                            Most dwellings will be subject to Council Tax. There will be one bill per dwelling
  Don’t Queue in Line - Go Online                                                           whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and
                                                                                            whether it is owned or rented. The District Valuer has allocated each property to
                                                                                            one of eight valuation bands according to its market value on 1st April 1991.
                                                                                                        Property	Valuation	Band                      Tameside               Mossley
                                                                                               A (Up to and including £40,000)                        £910.49               £915.33
                                                                                               B (£40,001 - £52,000)                                 £1062.25              £1067.90
                                                                                               C (£52,001 - £68,000)	                                £1213.99              £1220.44
                                                                                               D (£68,001 - £88,000)                                 £1365.74              £1373.00
                                                                                               E (£88,001 - £120,000)	                               £1669.23              £1678.10
                                                                                               F (£120,001 - £160,000)                               £1972.74              £1983.23
                                                                                               G (£160,001 - £320,000)	                              £2276.23              £2288.33
                                                                                               H (More than £320,000)                                £2731.48              £2746.00

                         www.tameside.gov.uk open 24 hours a day                            This	table	details	the	amount	of	Council	Tax	payable	by	band,	including	Mossley	Parish	precept.


                                             10                                                                                           11
How your money is spent

                    Net	Expenditure	after	Income	by	Service                                                                                        How the Council Tax is made up
     2010/2011                                                                       2011/2012
  Gross           Net                                                 Gross                      Net          % Net
                                                                                                                                                                             2010/11        2011/12     Change
Expenditure   Expenditure
                                          Service                   Expenditure     Income   Expenditure   Expenditure                                                          £              £          %
                  after                                                                          after     /Sources of
                Income                                                                         Income        Income      Tameside	Services                                    1,168.76      1,168.76           0.00
  £000          £000                                                  £000          £000       £000
                                                                                                                         *Police                                                144.33        144.33           0.00
104,410         50,689 Services	for	Children	&	Young	People           76,189        34,998     41,191          13%
                                                                                                                         *Fire and Civil Defence                                 52.65         52.65           0.00
133,136        133,136           Dedicated	Schools	Grant            151,090                   151,090          45%
                                                                                                                         Tameside Band D                                      1,365.74      1,365.74           0.00
103,754         46,610           Economy	&	Environment                87,737        43,155     44,582          13%
                                                                                                                         Mossley	Parish	Council                                   7.30          7.26
102,109         68,883             Community	Services                 91,757        31,301     60,456          18%       Mossley Band D                                       1,373.04      1,373.00
127,530         16,659        Executive	&	Corporate	Services        132,196 121,457            10,739            3%
  10,295        10,295             Waste Disposal Levy                11,628                   11,628            3%
      106            106            Flood Defence Levy                    111                      111           0%                 Planned	Capital	Expenditure	2011/2012                               £000
  14,561        14,561           Passenger	Transport	Levy             15,300                   15,300            5%
                                                                                                                          Services	for	Children	&	Young	People                                            25,045
595,900        340,939                                              566,007 230,910 335,097                               Economy	&	Environment                                                           37,637
              (133,136)        Net	Dedicated	Schools	Grant                                   (151,090)                    Community	Services                                                               2,530
               (23,449)                Specific	Grant                                         (13,794)                    Corporate	/	Executive	Services                                                   1,642
                 (2,884)    Capital	Financing	&	External	Interest                              (2,369)                                                                                                    66,854
                  6,364        Additional	Growth	&	Funding                                     18,153
               187,834                                                                        185,997
                                                                                                                                                      Reason for the Decrease
                                    How the tax is calculated                                                                                                                                            £000
 2010/2011                                                                        2011/2012    Amount per
   £000                                                                             £000         Head                    2010/ 2011 Net expenditure                                                      187,834
     187,834                                                                          185,997          860
                                                                                                                         Inflation                                                                         6,280
                       Tameside Council net expenditure
          25                                                                               25            0               Net growth of services                                                           25,401
                       Mossley	Parish
      (4,670)                                                                          (1,908)          (9)              Net savings after increased services demand                                     (35,401)
                       Contributions	from	balances	&	reserves
     183,189                                                                          184,114          851               2011/2012 Net expenditure                                                       184,114
                       Less
       (105,499)       Formula grant                                                 (106,724)                 (493)
           (400)       Surplus	on	collection	fund                                            0                     0                                      People	Employed
             (25)      Mossley	Parish	precept	levied	separately                            (25)                   (0)                        by Tameside Council, Full Time Equivalent Numbers
         77,265                                                                        77,366                   358                                                                Jan 2010           Jan 2011
                       Add outside bodies                                                                                Teachers
                                                   1,675              1,549
           9,541       Police	precept                                                    9,554                    44                                                                 5,581              5,244
                                                                                                                         Other staff

           3,481       Fire precept                                                      3,485                    16
          90,287       Total tax income required                                        90,405                   418                                                                7,256              6,793

      66,108.3         Tameside Council Tax Base                                     66,194.6
     £1,365.74         Tameside Council Tax Band D                                  £1,365.74                                                            External Borrowing
       3,426.4         Mossley Council Tax Base                                       3,441.5
                                                                                                                         At 31st March 2010 the Council had borrowings of £175 million, raised to finance capital
     £1,373.04         Mossley Council Tax Band D                                   £1,373.00
                                                                                                                         spending.


                                                        12                                                                                                         13
                  Business Rates

Business Rates


                  Non-Domestic Rates                           list is available on their website at            charge. However, if you do want to be                changes to the property after 1 April
                                                               www.voa.gov.uk.                                  represented, you should be aware that                2010, transitional arrangements would
                  Non-domestic rates, or business rates,
                                                                                                                members of the Royal Institution of                  not normally apply to the part of the bill
                  collected by Councils are the way            Your property’s rateable value will be
                                                                                                                Chartered	 Surveyors	 (RICS	 –	 website	             where there has been any increase in
                  businesses contribute towards the            shown on the front of your bill. The
                                                                                                                www.rics.org/uk) and the Institute of                rateable value due to those changes
                  cost of local services. The Government       rateable value represents the yearly rent
                                                                                                                Revenue’s Rating and Valuation (IRRV –
                  pools the rates and redistributes them       the property could have been let for on                                                               Further information about transitional
                                                                                                                website www.irrv.org.uk) are qualified
                  to the local Council according to the        the open market on a particular date.                                                                 arrangements and other reliefs may be
                                                                                                                and regulated by rules of professional
                  number of people living in the borough.      For the revaluation that came into effect                                                             obtained from the Council’s website at
                                                                                                                conduct designed to protect you.
                  The money, together with revenue from        on 1 April 2010, this date was set as                                                                 www.tameside.gov.uk or the website
                  council taxpayers, revenue support           1 April 2008.                                    Before you employ a rating adviser,                  www.businesslink.gov.uk.
                  grant provided by the Government and                                                          you should check that they have the
                  certain other money, is used to pay for      Valuation Appeals                                knowledge and expertise needed, as                   How can I reduce my bill?
                  the services we provide.                                                                      well as appropriate indemnity insurance.
                                                               The Valuation Officer may alter the                                                                   As well as reducing your property’s
                                                                                                                Take great care and, if necessary, seek
                                                               rateable value if the circumstances                                                                   rateable value, you can get other relief
                  National Non-Domestic                        have changed. The ratepayer (and
                                                                                                                further advice before entering into any
                                                                                                                                                                     to bring down your bill. These include
                  Rating Multiplier                                                                             contract.
                                                               certain others who have an interest in                                                                the following:
                  We work out the business rates bill by       the property) can also appeal against            Further     information    on     the
                                                                                                                                                                     Empty Property Rating
                  multiplying the rateable value of the        the rateable value shown in the rating           reliefs available can be obtained
                                                                                                                                                                     In general, there will be no business
                  property by the multiplier or poundage,      list if they believe it is wrong. You can        from the Council’s website at
                                                                                                                                                                     rates to pay for the first three months
                  which the Government sets for the whole      get more information on the grounds              www.tameside.gov.uk         or     by
                                                                                                                                                                     that a property is empty. This is
                  of England on the 1st of April each year.    for making an appeal, and on how to              contacting the Business Rates Team on
                                                                                                                                                                     extended to six months in the case of
                  There are two multipliers – the standard     make an appeal, on the VOA website at            0161 342 2045.
                                                                                                                                                                     certain industrial properties. After this
                  non-domestic rating multiplier and the       www.voa.gov.uk or by contacting
                                                               your	 local	 Valuation	 Office	 at:	 Portland	
                                                                                                                Transitional Arrangements                            you must pay the full rates unless the
                  small-business rating multiplier.                                                                                                                  Government has reduced the empty
                                                               Tower,	Portland	Street,	Manchester,	M1	          Property	 valuations	 normally	 change	
                  The standard multiplier is higher, to                                                                                                              rate. In most cases, the empty property
                                                               3LD or telephone 03000 503 600.                  between each revaluation. Transitional
                  pay for small business rate relief. The                                                                                                            rate is zero for properties owned by
                                                                                                                arrangements help to phase in the
                  multipliers change each year in line         If you have appealed against your                                                                     charities or amateur sports clubs.
                                                                                                                effects of these changes by limiting the
                  with inflation and to take account of the    rateable value, you must still pay
                                                                                                                amount a bill can rise by following a                You may not have to pay empty property
                  cost	of	Small	Business	Rate	Relief.	The	     the amount on your bill. You cannot
                                                                                                                revaluation.                                         rate if you meet certain conditions
                  current multiplier used will be shown on     withhold payment until you get the
                                                                                                                                                                     (known	as	exemptions).	Please	contact	
                  the front of your bill.                      result of your appeal. However, if your          To help pay for the limits on increases
                                                                                                                                                                     us for full details.
                                                               appeal is successful, you can contact            in bills after revaluation, there also have
                  Setting Rateable Values                      the Business Rates Team on 0161 342              to be limits on reductions in bills. Under           If the Government has reduced the
                  Apart from properties that are exempt        2045 and apply for a refund of overpaid          the transition scheme, limits continue to            empty property rate for the financial
                  from business rates, each non-               business rates, if appropriate.                  apply to yearly increases and decreases              year, the new rate will be shown on
                  domestic property has a rateable value,                                                       in the following years over a five year life         your bill. From 1 April 2011 the empty
                                                               Rating Advisers                                  of the scheme until the full bill is payable,        rateable value threshold has reduced to
                  which is set by Valuation Officers from
                  the Valuation Office Agency (VOA),           You do not have to be represented                (rateable value times the multiplier).               £2,600.
                  part of HM Revenue and Customs.              in discussions about your rateable               The scheme applies only to the bill                  Partly Occupied Properties
                  The agency draws up and keeps                value or your rates bill. You can appeal         based on a property’s value at the                   You are liable for the full non-domestic
                  a full list of all rateable values. The      against the rateable value free of               time of revaluation. If there were any               rate whether the property is fully or

                                                              14                                                                                                15
only partly used. If you only use part of      with a rateable value of £6,000 or less      Full details on the eligibility criteria and        Schedule of payments for
a property for a short time, in certain        did not have to pay Business Rates           how to apply for this relief are available          certain backdated liability
circumstances, we can apply to the             with a tapered relief between 100% and       by contacting the Business Rates Team
Valuation Office Agency to award a             0% for properties with rateable values       on 0161 342 2045 or by visiting the                 Ratepayers who face certain backdated
temporary reduction for the part that is       between £6,001 and £12,000.                  Council’s website at www.tameside.                  rates liability may be able to pay
not in use.                                                                                 gov.uk.                                             back that liability for up to 8 years by
                                               From	October	2011,	the	levels	of	SBRR	                                                           agreement with their local council.
Small Business Rate Relief (SBRR)              will change and this means that rate         Charitable Relief and Registered
This relief is only available to ratepayers    payers who have a property with a            Community Amateur Sports Clubs                      This may be possible if the backdated
who occupy either:                             rateable value of £6,000 or less will have   Relief                                              liability has arisen as a result of an
                                               to pay 50% of their Business Rates bill,     Charities and registered Community                  alteration to a ratings list as follows:
a) One property, or
                                               with a tapered relief between 50% and        Amateur	 Sports	 Clubs	 are	 entitled	              •	   A	 hereditament/property	 is	 shown	
b) One main property and other                 0% for properties with rateable values       to 80% relief where the property is                      on that list for the first time;
   additional properties providing those       between £6,001 and £12,000.                  occupied by the charity or club and
   additional properties have a rateable                                                    is wholly or mainly used for charitable             •	   Has	effect	from	a	day	that	is	at	least	
                                               We grant your relief as long as your                                                                  33 months before the date the
   value of less than £2,600.                                                               purposes or as a registered Community
                                               circumstances do not change.                                                                          alteration is made;
                                                                                            Amateur	Sports	Club.
The rateable value of the property             You must tell us about the following
                                                                                            The Council also has the discretion to              •	   Is	made	on	or	before	31st	March
mentioned in (a), or the aggregated            changes in your circumstances:
                                                                                            award further relief on the remaining bill.              2012; and
rateable value of all properties mentioned
in (b), must be under £18,000 outside          a) You start to occupy a property you                                                            •	   	
                                                                                                                                                     Is	not	the	result	of	a	proposal	by	an	
                                                                                            Non-Profit Making Organisation
London on every day for which relief              did not occupy at the time of making                                                               interested person made under the
                                                                                            Relief
is being sought. If the rateable value            your application for relief.                                                                       Non-Domestic Rating (Alteration
                                                                                            The Council has discretion to give relief
increases above those levels, relief will      b) There is an increase in the rateable      to non-profit making organisations.                      of Lists and Appeals) (England)
cease from the day of the increase.               value of a property you occupy in         We will judge each case on its merits                    Regulations 2005.
If you meet these conditions we will              another area.                             and in accordance with the Council’s                To be eligible, ratepayers must have
work out your bill for your single or main     You must tell us about these changes         qualifying criteria.                                occupied     one or more properties
property using the lower small business        within four weeks of the day following       Hardship Relief                                     affected by the type of rating list
non-domestic rating multiplier rather          the date the changed happened. As            The Council has discretion to give relief           adjustment above, between the effective
than the ordinary non-domestic rating          long as you do this there will be no         in special circumstances. Evidence to               date of the list alteration and the date
multiplier that is used to calculate the       interruption to your entitlement to the      substantiate a claim will be required and           it was actually made, for 33 months
liability of other businesses.                 relief. You must make a new application      each case will be judged in accordance              or more. Ratepayers are not eligible
                                               for relief if you have started to occupy     with qualifying criteria.                           if they were previously liable for rates
Also, if the single or main property is
                                               another property.                                                                                in respect of a property “preceding”
shown on the rating list with a rateable                                                    If you are not getting any of the types             the new property assessment (i.e. a
value of up to £12,000, you will receive       If you do not take on any more               of reliefs mentioned above and think                property that forms a part of a new
a percentage reduction in your rates bill      properties, you will only have to make       you may qualify, simply contact the                 merged property, or a part of a property
for this property.                             a claim once, although there are regular     Business Rates team.                                that has been split into two or more new
Due to the financial climate the               reviews of all relief granted.                                                                   properties).
Government	changed	the	level	of	SBRR	          To tell us about an increase in rateable                                                         With the agreement of the Council,
for    a     period of 12 months               value, you must provide details in                                                               eligible ratepayers will be able to
from	 1	 October	 2010	 to	 30	 September	     writing.                                                                                         discharge any outstanding liability that
2011. From 1 October 2010, properties

                                              16                                                                                           17
                                                                                                     How to contact us
accrued between the effective date of                If you are moving your business, please         Council Tax
the relevant list alteration and the date            tell us so that we can change our
the alteration was made over a period                records and send an apportioned bill.                0161 342 2015

of up to eight years.
                                                     We will need to know the date you are                Email: counciltax@tameside.gov.uk

Further details on the criteria and                  moving, your new address, the date the
the process to obtain a schedule of                  lease runs out if this applies, the name             www.tameside.gov.uk/counciltax
payments are available from the Council.             and address of the owner or landlord
                                                     of your old property, and the person            Business Rates
Other things that will affect                        moving into it, if you know their name.
your bill                                                                                                 0161 342 2045

                                                     What should I do if my
What should I do if I am having                      circumstances change?
                               Email: businessrates@tameside.gov.uk

difficulty paying my bill?                           If you are currently receiving an empty-

We understand that people sometimes                  rate exemption or charitable relief or 
             www.tameside.gov.uk/businessrates
have	 difficulty	 paying	 their	 bills.	 Please	     discretionary relief, you should contact 

contact the Business Rates Team as                   us if any of your circumstances have 
          Benefits
soon as possible so that we can agree                changed, which may affect your 

a payment plan. We will try our best to              entitlement.
                                        0161 342 3708
help you.

                                                     What should I do if I think my bill is               www.tameside.gov.uk/benefits
What should I do if I move my                        incorrect?
business?                                            Please	 contact	 the	 Business	 Rates	
You should tell the Business Rates Team              Team and tell us why you think your bill
as soon as possible if any of the details            is	 incorrect.	 Please	 quote	 your	 billing	

                                                                                                      Discover Tameside’s state 

on your bill, or other related matters,              number and address of the property
need changing.                                       concerned each time you contact us.

                                                                                                      of the art leisure facilities 

                                                                                                      For 1 membership fee you can enjoy
                                                                                                      6 Swimming	Pools
                                                                                                      5 State-of-the-art	Fitness	Suites

                                                                                                      4 Dance	Studios,	over	80 weekly classes
                                                                                                      3 Thermal	Suites

                                                                                                      Call in and take a look - you’ll be delighted!


                                                                                                                             www.tamesidesportstrust.com

                                                                                                           There’s never been a better time to get

                                               18
                                                                                            19
                                                     Trade waste 

                                                     and recycling

                                                     Do you need your business waste
                                                     or recyclables moving?
                                                     You’ll find our prices are far from
                                                     rubbish.
                                                     We can offer 1100, 500 or 240 litre
                                                     bins at competitive prices.

                                                     Call us now for a quote:
                                                     0161 342 2721
                                                     visit www.tameside.gov.uk/recycling
                                                     or phone 0161 342 8355




This booklet is produced on recycled paper and costs 9p per copy to produce.         70564-66

				
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