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.

Business rates are collected by Salford City Council and paid into the ‘central government pool'. Rates income is then redistributed to local authorities according to their local population. The money is put towards the cost of local services but, unlike council tax, there is no direct link between the rate charge and the services provided.

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, an agency of the Inland Revenue.

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.

Until 31 March 1990, the cost of local services were covered by general rates, which were collected from both domestic and commercial occupiers.

From 1 April 1990, a ‘community charge' was introduced to replace domestic rates (the community charge was replaced in 1993 by council tax) and the national non-domestic rate (or business rate) was applied to commercial property.

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 last was due in 2010. Further information is available from the 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 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 has decided to put in place a business rates deferral scheme which will give you the option of spreading the retail price index increase in your 2012 to 2013 bill over three years, to help businesses manage their cash flow during the downturn.

You will be able to defer payment of 3.2% of your 2012 to 2013 bill - which is equivalent to 60% of the retail price index increase - until 2013 to 2014 and 2014 to 2015.

The Department for Communities and Local Government have prepared a fact sheet called 'business rates deferral scheme', which is available to download from the bottom of this page. 

Who to contact

Name

Business Rates Team

Address

Customer and Support Services
Civic Centre
Unity House
Swinton
Salford
M27 5AW
Map to this location

Telephone

0161 909 6542

Email

business.rates@salford.gov.uk

This page was last updated on 3 April 2012