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 (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.
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 1 April 2012 to 31 March 2013 bill - which is equivalent to 60% of the retail price index increase - until 2013 to 2014 and 2014 to 2015 to do this you must make an application for deferral to us on or before 31 March 2013 and there must be a balance still outstanding.
The Department for Communities and Local Government have prepared a fact sheet called 'business rates deferral scheme', which is available to download from this page.

Downloadable documents
- Council tax and business rates booklet 2012 - 2013 (Adobe PDF format, 804kb)
- NNDR explanatory notes and deferral scheme (Adobe PDF format, 57kb)
- Business rtates deferral scheme - DCLG fact sheet (Adobe PDF format, 21kb)
If you are unable to view documents of these types, our downloads page provides links to viewing software.
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
- business.rates@salford.gov.uk
This page was last updated on 13 March 2013












