Your Council Tax and Business Rates explained for period April 2018 – March 2019

This information is also available as a PDF document 

Further information about the Council Tax Bill calculation

Contents

Council Tax and Business Rates

• How to pay your bill

Council Tax

• Getting help to pay your bill
• Council Tax Support Scheme
• Discounts
• Appeals
• How we deal with benefit cheats
• Customer Services
• Changed your circumstances?
• Electronic Billing
• How your Council Tax is calculated
• Council Tax Adult social care precept explained
• Statement concerning Adult Social Care funding
• Why has the Council not held a referendum on the Council Tax increase?
• Our Income and Expenditure
• How to contact us

 

How is your money spent 
 

Business Rates
 

 

Council Tax Support Scheme

The Council Tax Support Scheme provides financial assistance to Council Tax payers on a low income whether they rent or own their own home, or live rent-free, by reducing the amount of Council Tax they have to pay. The level of support provided under Council Tax Support may be significantly lower for some customers than they previously received under the Council Tax Benefit scheme. Claimants of a state pension age continue to receive the same level of support as they did under Council Tax Benefit. Claims for working age claimants are assessed differently.

Who is it for?

People on low income who are liable to pay Council tax may be entitled to help.

How is it worked out?

The Council will look at the money you and your partner have coming in as well as your savings. The Council will also look at your other circumstances such as your age and whether anyone else lives with you. With this information the Council will work out if you qualify for Council Tax Support. If you can get Council Tax Support, this will not affect the amount of money you receive in other benefits. The main aspects of the Council Tax Support Scheme for working age claimants are:

• A maximum limit of 75% to the amount of Council Tax Support that can be paid
• Council Tax Support is limited to the level that would be given for a band A property. You can find more information at the Council Tax Support Scheme page

How to claim:

You can claim Council Tax Support straight away by using the online application form at www.tameside.gov.uk/ctss

If you are receiving Council Tax Support facing exceptional hardship as a result of Council Tax liability on your current year’s bill, you can apply for assistance here:

Getting help to pay your bill

If you find monthly payments difficult, you can arrange to pay your bill weekly or fortnightly. If you choose this will need to notify us so that we can amend your instalment details.

You can arrange to pay your Council Tax bill by 12 monthly instalments. If you choose this method you will need to email the Council Tax Team at counciltax@tameside.gov.uk by the 15 March 2018 so that we can amend your instalment details.

If you are experiencing difficulties, please make early contact by using the contact details at the back of this booklet. We will check that your bill is correct, and identify any reductions you may be entitled to that you have not claimed.

Alternatively you can contact:

Welfare Rights Debt Advice Service
www.tameside.gov.uk/debtadvice
Tel: 0161 342 3494 if you are experiencing rent or mortgage difficulties.
Mincom: 0161 342 2283

Here are other agencies which offer free advice if you are experiencing financial difficulties:

Citizens Advice Bureau
https://www.citizensadvice.org.uk/
Tel: 0161 342 5005

National Debtline
www.nationaldebtline.org/
Tel: 0808 808 4000

Money Information Network Tameside
www.mintameside.org.uk

For Help with Housing Matters:

Housing Options
www.tameside.gov.uk/housing/options
Tel: 0161 331 2700

Shelter
http://england.shelter.org.uk
Tel: 0808 800 4444

Discounts

Full Council Tax assumes there are two adults living in the dwelling. If only one adult lives in a dwelling the Council Tax will be reduced by 25%.

Second Homes

If the property is furnished and another property in England or Wales is your main residence, you will be required to pay 100% of the Council Tax charge.

Empty Properties

If the property is not your only or main residence and is empty, you will be required to pay 100% of the Council Tax charge.

Long Term Empty over 24 months

If the property is unfurnished and is not your only or main residence and has been empty for more than 24 months, you will be required to pay 150% of the Council Tax charge. Even if you have not owned the property for 24 months you will still be liable for the charge if it has been empty under a previous owner and is still empty.

Some people are not counted when looking at the number of adults resident in a property if they meet certain conditions.

You may be eligible to a discount where there are:

• full-time students, student nurses, apprentices, youth training trainees and initial teacher-training trainees
• patients resident in hospital
• people who are being looked after in care homes
• people who are severely mentally impaired
• people staying in certain hostels or night shelters
• 18 to 19-year-olds who are at, or have just left, school
• care workers working for low pay. Usually for charities
• people caring for someone with a disability who is not a spouse, partner or child under 18
• people living in an annexe owned by a family member who occupies the main property
• members of visiting forces and certain international institutions
• people in prison (except those in prison for non-payment of Council Tax or a fine).
• a discount of up to 100% of the Council Tax that is due is awarded to care leavers up to the date of their 21st birthday

For a full list of all discounts or for further information visit www.tameside.gov.uk/counciltax/discounts

Do you own an empty home?

The Council understands that there are a wide range of reasons that people own empty homes. Perhaps you have inherited a property from a relative have a 2nd home that you may need managing  or are struggling to finance vital repairs that will allow you to bring your property back into use?

The Council’ Empty Property campaign offers help and support to bring your empty home back to life. You can find out about the advice and support available to you as owners, and the organisations who will help transform your empty house into a new home.

The Council wants to bring as many empty properties back into use as possible so that local families have a place to live, communities and streets remain safe and attractive, and for owners to see a financial return on their investments.

To get involved and find out about the support available, please contact our Empty Homes team:
emptyhomes@tameside.gov.uk
0161 342 2741

The Empty to Plenty campaign is a Greater Manchester-wide initiative.

Get involved on Twitter #emptytoplenty

Disability Reduction Scheme

If you or someone who lives with you (adult or child) has a room or an extra bathroom or kitchen, or extra space in your property to meet special needs arising from a disability, you may be entitled to a reduction in your
Council Tax.

The bill may be reduced to that of a band immediately below that shown on the valuation list. If your home is in band A you will already be in the lowest Council Tax band, however, you may still qualify for a reduction. Contact us for further advice on 0161 342 2015.

Forms are also available on the Council’s website www.tameside.gov.uk/counciltax/disability

Care Leavers Discount

The Council has introduced a new local Council Tax discount scheme for care leavers.
 
A key priority for the Council is to support young people in care to move successfully into adult life and provide financial support and assistance to care leavers residing in Tameside who are eligible and have a Council Tax liability and are aged between 18 and 25 years old.  The discount will take effect from 1 September 2017.
 
The definition of a care leaver is:
‘Care leavers are young people who have been in the care of the local authority for at least 13 weeks after their 14th birthday and at least one day of this occurred after their 16th birthday. It is possible for the full 13 weeks (or more) to occur after their 16th Birthday.’ 

A discount of up to 100% of the Council Tax that is due is awarded to care leavers who live in Tameside aged 18 and up to the date of their 25th birthday.

• The discount is to be awarded after all other discounts and exemptions have been awarded where eligible.
• Where there is a shared liability for the Council Tax due the discount will only be paid to cover the share that the care leaver would be liable for.
• Care leavers who are liable for Council Tax after 1 September 2017 will be granted a discount from the date they occupy the property and become liable for Council Tax.
• There is discretion to backdate entitlement to the discount to 1 April 2017.

 Where awarded the discount will remain in place until the care leaver reaches the age of 25 years old or ceases to be liable for Council Tax, whichever event occurs first.

 

To apply for the Care Leavers Discount, please email counciltax@tameside.gov.uk, providing

 

• your name and address
• date of birth
• the name of the Council that provided care under The Children’s Act 1989, Children’s Act 2004 and / or the Children and Young People Act 2008.

 

Armed Services and Council Tax

Armed Service Personnel who are required to live in barracks in England, Scotland or Wales but own a residential property may be eligible for a Council Tax discount of 50%.
 
The criteria to qualify for the discount is as follows:

• The person liable for Council Tax at the property must be armed service personnel and required to live in barracks in England, Scotland or Wales.
• The residential property in Tameside must be furnished.
• The residential property in Tameside must be unoccupied.

 
The discount only applies to unoccupied properties and not properties where the serviceman/women’s partner/family are in residence.
 
To apply for this discount, please email counciltax@tameside.gov.uk, providing

• your name and address
• Documentary evidence that you are resident in the Barracks.

Partners of Armed Service Personnel

Armed Service Personnel who are required to live in barracks in England, Scotland or Wales or are on active service, but own a residential property where their partner resides, their partner would not qualify for a Single Person’s Discount.
 
The Local Government Finance Act 1992 states a person is liable to pay Council Tax in respect of a dwelling for any day if, on that day he is,

1. a resident of the dwelling and has a freehold interest in the whole or any part of it;
2. a resident and has a leasehold interest in the whole or any part of the dwelling   which is not inferior to another such interest held by another such resident;
3. both such a resident and a statutory secure or introductory tenant of the whole or any part of the dwelling;
4. a resident and has a contractual licence to occupy the whole or any part of the dwelling;
5. such a resident; or
6. the owner of the dwelling.

 
The property is the sole or main residence of the Armed Service Personnel and a Single person Discount cannot be applied.
 
This was confirmed in the High Court case, Doncaster Borough Council v Stark and Stark 1998 (RVR) 80.
It was held that where a member of the Armed Forces was obliged to live in service accommodation elsewhere, his/her main place of residence remained the family home, with his partner. This was despite the payment of Ministry of Defence deductions for Council Tax in respect of forces' accommodation.
 
Armed Service Personnel should contact the Ministry of Defence directly and request assistance with their Council Tax.
 

Non-dependant who is Armed Service Personnel

 
If a person is the sole occupier of a property in Tameside, who has a non-dependant in the household who is Armed Service Personnel and normally resides in barracks in in England, Scotland or Wales or is on active service, the sole occupier would qualify for a Single Person’s Discount.
 
Please click here for information regarding Tameside’s Armed Forces Covenant
 

If your bill indicates that a discount, exemption, or disability reduction has been allowed, you must tell Tameside Council within 21 days of any change in circumstances which affects your entitlement to that discount.

If you fail to do so you may be required to pay a penalty of £70.

Appeals

 

Property Bands

You may appeal against your property banding where:

• You believe that the banding should be changed because of an increase or reduction in the value of the property due to building work being carried out on the dwelling, i.e. demolition, extensions or converting the property from houses to flats
• You adapt part of your dwelling for business use and it is entered into the Non Domestic Rating list
• The listing officer has altered a list without a proposal having been made by a taxpayer
• Physical changes in the locality affecting value; or within 6 months of the following: A band change to your property made by the listing officer; a band change made to a similar property to yours has been made
  by a tribunal or court; you have become a taxpayer at the property in the last 6 months
• Where a property is in severe disrepair or dereliction you can appeal to the Valuation Office Agency to request that the property be removed from tax.

Reductions or increases in value resulting from the general state of the housing market do not affect the banding of your property.

Your appeal should be sent to:

The Listings Officer
Council Tax North
Valuation Office Agency
17th Floor Portland Tower
53 Portland Street
Manchester
M1 3LD

Council Tax

You may also appeal if you think that you are not liable to pay Council Tax. For example, because you are not the owner, or because the property is exempt, or you believe we have made a mistake in calculating your
bill. If you wish to make an appeal on these grounds you must first notify us in writing so that we have the opportunity to review the case.

Please write to:

Exchequer Services
PO Box 304,
Ashton-under-Lyne,
Tameside
OL6 0GA

Making an appeal does not allow you to withhold payment of Council Tax. Payments should continue to be made in accordance with the instalments shown on your bill. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.

Warning Over Council Tax “Appeal” Calls

If you are contacted by a company claiming they can get you a refund by having your home moved to a lower Council Tax Band, please bear in mind the following:

• The companies have not been appointed by Tameside Council
• Attempts to change your Council Tax band by using one of these companies usually requires a non-refundable up-front fee, or they will often take a large percentage of any overpayment secured
• Any appeal could result in your property band going up rather than down, resulting in a higher Council Tax charge.

If you genuinely believe your Council Tax property band is wrong, you can appeal without any assistance from any other company.

For further information:

Telephone 0161 342 2015 or go to www.tameside.gov.uk/Counciltax

How we deal with benefit cheats

Benefit Fraud investigations are undertaken by the Department for Work and Pensions under the umbrella of the Single Fraud Investigation Service. However, the Council remains committed to supporting the Department for Work and Pensions and helping them tackle Benefit Fraud.

Typical examples of benefit fraud are:

• People who work but do not declare this when they claim benefit.
• People who claim as a single person but actually live with a partner.
• People who claim from an address but do not live there.
• People who do not tell us the full amount of income, savings or capital when they claim benefit.

Customer Services

If you need to speak to someone in person about your council tax account you can call into our office in Ashton.

Opening hours
8.30am - 5.00pm Monday - Wednesday
8.30am - 4.30pm Thursday
8.30am - 4.00pm Friday

 

Changed your circumstances?

Please tell us immediately of any changes in your circumstances, which may affect your Council Tax liability.

These are some of the changes that should be reported:

• If you move house
• Someone comes to live with you
• Someone leaves your property
• If you feel you should be entitled to a discount or any of the exemptions
• If you cease to be employed or start work

Electronic Billing

The Council is continually aiming to improve its service to you.

Electronic billing for Council Tax is now available. This is a more effective and efficient way to receive your Council Tax bill.

If you wish to view all future bills online then you will need to register/login with Self Service.

From there you can register to view your Council Tax account online. When registered you will be prompted to sign up for e-billing. Simply provide your email address and select the “email with link” option and confirm.

You will then be advised how to view your on-line Council Tax bill.

How your Council Tax is calculated

 

Tameside Council has set an adult social care precept of 2%, and a general increase in Council Tax of 2.99%.

Property Valuation Band	Tameside £	Mossley £
A (Up to and including £40,000)	1103.46	1109.70
B (£40,001 - £52,000)	1287.38	1294.66
C (£52,001 - £68,000)	1471.28	1479.60
D (£68,001 - £88,000)	1655.19	1664.55
E (£88,001 - £120,000)	2023.00	2034.44
F (£120,001 - £160,000)	2390.83	2404.35
G (£160,001 - £320,000)	2758.65	2774.25
H (More than £320,000)	3310.38	3329.10

This table details the amount of Council Tax payable by band, including Mossley Parish precept.

Council Tax Adult social care precept explained

The Government has allowed Councils which provide social care to adults to increase their share of Council Tax. This additional Council Tax charge is called the adult social care precept.

This precept is shown as a separate charge on your council tax bill and is included in your monthly Council Tax payments.

The income generated from this charge will be used for adult social care services.

Adult Social Care is the inclusive description for a range of care services that support adults in need or at risk as a result of illness, disability or old age. Social care services enable people to remain living in their own home for as long as it is safe to do so. These services may include home care, day care or respite care. If a person can no longer stay at home then social care also includes the provision of permanent residential care.

A person’s care needs are determined by an assessment carried out by a social care assessor and once a person has been deemed eligible a care and support package will be agreed with the person and their family and any charges that the person may have to pay will be advised as it is expected that people who are in a position to contribute to some or all of the cost of their care are required to do so.

Statement concerning Adult Social Care funding

The Secretary of State for Communities and Local Government has made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)

The offer is the option of an adult social care authority being able to charge an additional “precept” on its council tax for financial years from the financial year beginning in 2016 without holding a referendum, to assist the authority in meeting expenditure on adult social care. Subject to the annual approval of the House of Commons, the Secretary of State intends to offer the option of charging this “precept” at an appropriate level in each financial year up to and including the financial year 2019-20.

Why has the Council not held a referendum on the Council Tax increase?

In relation to the financial year beginning in 2018 the Secretary of State has determined (and the House of Commons has approved) a referendum principle of 6% (comprising 3% for expenditure on adult social care and 3% for other expenditure), for adult social care authorities. These authorities may therefore set Council Tax up to this percentage in 2018 without holding a referendum.

Tameside Council has set an adult social care precept of 2%, and a general increase in Council Tax of 2.99%; an aggregate increase below the threshold.

Our Income and Expenditure

The extent of total Council expenditure is dictated by the amount of income or funding we receive. In the light of future financial constraints it has become even more important that the Council continues to align limited resources with key Council priorities, which are all influenced by local priorities, input from public consultation, consultation with local businesses, Government policies, performance information and external inspections. The charts below summarise the sources of funding received by the Council and how we plan to utilise them in the upcoming financial year.

 

The Council's funding is mainly made up of Central Government grants and money raised through Council Tax and locally retained Business Rates.

You can view detailed information regarding the expenditure of the Council and precepting authorities at www.tameside.gov.uk/counciltax. Alternatively a hard copy can be requested by contacting the Council Tax team.

You can view detailed information regarding the expenditure of the Council and precepting authorities  . Alternatively a hard copy can be requested by contacting the Council Tax team.