Business rates

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 which is an executive agency of HM Revenue and Customs.

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.

Transitional relief

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 come to an end on 31 March 2015 and new measures will be in place from 1 April 2015.

Changes introduced for unoccupied new builds from October 2013

The government has introduced 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 rating 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.

Changes from 1 April 2015

The chancellor in his autumn statement announced the following plans to be effective from 1 April 2015.

  • The 2.3% RPI level as at September 2014 will be capped at 2%.
  • The multipliers for 2015 to 2016 are:
    • Small business non-domestic multiplier 48.0 pence
    • The non-domestic multiplier 49.3 pence. 
  • The doubling of small business rate relief percentage is being extended for a further year until 31 March 2016. We will automatically adjust your bill if this applies to your account.
  • To extend in effect the existing transitional relief scheme for two years for properties with a rateable value up to and including £50,000. We intend to automatically award this relief if this applies to your account and this will be reflected your annual bill. Alterations to rateable values can only be backdated to the period between 1 April 2010 and 1 April 2015 for Valuation Office Agency alterations made before 1 April 2016 and ratepayers' appeals made before 1 April 2015. For further information please visit the VOA website.

Retail relief

The government announced that the £1,000 discretionary discount for some retail premises with a rateable values of £50,000 or less will increase to £1,500 from 01 April 2015 to 31 March 2016. This scheme is subject to state aid limits. We will automatically adjust your bill if this applies to your account.  More information is available on our Retail Relief.

Flood support schemes

The government have announced a flood support scheme to assist businesses recover from the adverse weather since 1 December 2013. Details of the scheme can be found below, if you think you may qualify for business rate relief because you meet the criteria please contact us.

Open Data

Open Data is information held by Salford City Council which is freely available to view and be used by the public.

Please use our business rates enquiry form if you need to contact us.

Who to contact

Name
Corporate Business
Address
Civic Centre
Unity House
Swinton
Salford
M27 5AW
Map to this location
Telephone
0161 909 6542

This page was last updated on 31 March 2015

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