Transitional arrangements

Transition was introduced in April 1990 in order to restrict the level of increase or reduction in rate charges a business ratepayer faced on the changeover from the General Rating system to National Non-Domestic Rates (NNDR), more commonly referred to as Business Rates.

General rates

General rate charges had previously been based upon a rateable value taken from the 1973 Valuation List and the rate poundage set by the local authority. In Salford the full commercial rate poundage was £3.25p in 1989/90.

Business rates

From April 1990 business rate charges were raised, based upon the rateable value in the 1990 Local Rating List and nationally set poundage of 34.8p.

The variance in rate poundage, and the changes to rateable values over such a length of time, resulted in many ratepayers facing potentially large increases or reductions in rate charges in April 1990.

Transitional arrangements

Transition was introduced to phase in these increases or reductions, based upon percentages set by central government and linked to the rate of inflation.

Non-domestic properties are subject to revaluation every five years.  As a result transitional arrangements have continued with revaluations in 1995, 2000, 2005 and 2010 to reflect any substantial changes in rental levels between lists.

Regulations also cover the treatment of properties where changes take place during the period of the rating list, such as properties being split or merged and the calculation of charges where the rateable value changes during the year.

Further information

If transition is applicable to your property then the adjustment should be made automatically.  However, if you wish to check the calculation applicable please contact the Business Rate team on 0161 909 6542 or email business.rates@salford.gov.uk with details of your enquiry.

This page was last updated on 24 March 2011