Businesses and other occupiers of non-domestic properties pay non-domestic rates (generally known as business rates). These pages provide information on how business rates are calculated and where your money goes after it has been collected.
From April 2013, the government has reformed the way in which local government is funded through the introduction of the business rates retention scheme. Further information can be found at the Department for Communities and Local Government.
Salford City Council does not have any control over the level of the rate charge on properties within the city. The rate charge is based on a property's rateable value as assessed by the Valuation Office Agency (VOA) which is an executive agency of HM Revenue and Customs (HMRC).
The rateable value is multiplied by the rate in the pound (sometimes referred to as 'the multiplier') which is set by central government each year, usually in line with inflation, unless there is a revaluation taking place. Transition arrangements may also apply to some properties and can affect the amount payable.
Rateable value review
The original rating list came into effect on 1 April 1990 with revaluations taking place in 1995, 2000, 2005 and 2010. The next revaluation due in 2015, has now been deferred by central government and is due to take place in 2017. Further information is available from the Valuation Office Agency.
Transition was introduced in 1990 to limit the level of increases and reductions ratepayers faced in the change over to business rates from general rates. These provisions have also continued in order to reduce the impact of the revaluations taking place in 1995, 2000, 2005 and 2010.
Business rate deferral scheme
The government put in place a business rates deferral scheme which gave you the option of spreading the retail price index increase in your 2012 to 2013 bill over three years.
Businesses were able to defer payment of 3.2% of their 1 April 2012 to 31 March 2013 bill until 2013 to 2014 and 2014 to 2015. Applications for deferral had to on or before 31 March 2013
Changes introduced for unoccupied new builds from October 2013
The government is introducing a new temporary measure for unoccupied new builds from October 2013. Unoccupied new builds will be exempt from unoccupied property rates for up to 18 months (up to state aid limits) where the property comes on to the list between 1 October 2013 and 30 September 2016. The 18 month period includes the initial three or six month exemption and so properties may, if unoccupied, be exempt from non-domestic rates for up to an extra 15 or 12 months.
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Who to contact
- Customer and support services
- Customer and Support Services
Map to this location
- 0161 909 6542
This page was last updated on 3 October 2013