Business Rates Booklet - Wigan Council

Business
Rates
2013 / 2014

1
Foreword by the Deputy Leader of the Council,
Cllr David Molyneux
The money you pay in business
rates (or non domestic rates) helps
to support the delivery of essential
council services.
The council has to save £18.8m
over the next year and despite the
government cutbacks we continue
to protect front line services and
support residents and businesses
during these difficult economic times.
We continue to find ways to be more
efficient and innovative in how we
work.
Our involvement in the Wigan
Forward Board, working alongside
our private sector partners, means
that we continue to support business
development and economic growth
throughout the borough. In addition
the 2012 Expo was one of the most
successful events of its kind in the
region.
Substantial funding will provide new
job opportunities for young people
during 2013/14 via apprenticeship
schemes with the council and local
businesses.
We continue to offer a package
of services to new and existing
businesses in the borough including:
• Property finder service – free
support in finding new premises if
your businesses needs to expand
• Environmental Business Pledge
– Help and advice to reduce your
energy costs. So far this service
has assisted Wigan businesses
save over £3 million by reducing
energy costs.
• Staff finder service – Free help and
advice to recruit staff including
apprentices, and also to access
appropriate financial incentives for
recruitment.
• Access to finance – Help and
advice in accessing alternative
sources of business finance
including government grants and
loans.
• Business networking – With events
such as the Business Expo 2013
and sector networks to assist
in building relationships and
showcasing your products and
services.
We look forward to working with you
over the next year to help you build
your business and make Wigan
Borough an economic success story.
For further advice and information
on all council services visit
www.wigan.gov.uk

2
Business Rates 2013 / 2014
Non-Domestic Rating Explanation
Non-Domestic Rates, or business
rates, collected by local authorities
are the way that those who occupy
non-domestic property contribute
towards the cost of local services.
Under the business rates retention
arrangements introduced from 1 April
2013, authorities keep a proportion of
the business rates paid locally. This
provides a direct financial incentive
for authorities to work with local
businesses to create a favourable
local environment for growth since
authorities will benefit from growth
in business rates revenues. The
money, together with revenue from
council tax payers, revenue support
grant provided by the Government
and certain other sums, is used to
pay for the services provided by your
local authorities in your area. Further
information about the business rates
system, including transitional and
other reliefs, may be obtained at
www.gov.uk
Rateable Value
Apart from properties that are exempt
from Business Rates, each nondomestic
property has a rateable
value which is set by the valuation
officers of the Valuation Office Agency
(VOA), of Her Majesty’s Revenue and
Customs. They draw up and maintain
a full list of rateable values, available
on their website at www.voa.gov.uk
The rateable value of your property
is shown on your bill. This broadly
represents the yearly rent the property
could have been let for on the open
market on a particular date. For the
revaluation that came into effect on 1
April 2010, this date was set as 1 April
2008. The valuation officer may alter
the value if circumstances change.
The ratepayer (and certain others
who have an interest in property) can
appeal against the value shown in the
list if they believe it is wrong. Further
information about the grounds on
which appeals may be made and the
process for doing so can be found
on the VOA website or from your local
valuation office.
National Non-Domestic
Rating Multiplier
We work out your Business Rates bill
by multiplying the rateable value of the
property by the appropriate multiplier.
There are two multipliers; the standard
non-domestic rating multiplier and the
small business non-domestic rating
multiplier. The former is higher to pay
for small business rate relief.

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Except in the City of London (where
special arrangements apply), the
government sets the multipliers for
each financial year for the whole of
England according to formulae set
by legislation.
Between revaluations the multipliers
change each year in line with inflation
and to take account of the cost of
Small Business Rate Relief. In the
year of revaluation the multipliers
are rebased to account for overall
changes to total rateable value and to
ensure that the revaluation does not
raise extra money for the government.
The current multipliers are shown on
the front of your bill.
Revaluation 2010 and transitional
arrangements
All rateable values are reassessed
every five years at a general
revaluation. The current rating list
is based on the 2010 revaluation.
Subject to royal assent being granted
to the Growth and Infrastructure Bill,
the next revaluation will be postponed
until 2017 to provide greater stability
for businesses to encourage
economic growth. Five yearly
revaluations will continue from 2017.
The Government’s Written Ministerial
Statement on the postponement can
be found at the following link:
www.publications.parliament.uk/pa/
cm201213/cmhansrd/cm121112/
wmstext/121112m0001.htm
Revaluation does not raise extra
money for the government.
For those that would otherwise see
significant increases in their rates
liability, the government has put in
place a £2 billion transitional relief
scheme to limit and phase in changes
in rate bills as a result of the 2010
revaluation. To help pay for the limits
on increases in bills, there also have
to be limits on reduction in bills. Under
the transition scheme, limits continue
to apply to yearly increases and
decreases until the full amount is due
(rateable value times the appropriate
multiplier). The scheme applies only
to the bill based on a property at the
time of the revaluation. If there are any
changes to the property after 1 April
2010, transitional arrangements will
not normally apply to the part of a bill
that relates to any increase in rateable
value due to those changes.

4
Business Rates 2013 / 2014
Changes to your bill as a result of
other reasons (such as because
of changes to the amount of Small
Business Rate Relief) are not covered
by the transitional arrangements.
The transitional arrangements are
applied automatically and are shown
on the front of your bill. Please
contact us for further information
about transitional arrangements
and other reliefs or visit the website
www.businesslink.gov.uk More
information on revaluation 2010 can
be found at www.voa.gov.uk
Unoccupied property rating
Business Rates will not be payable
in the first three months that a
property is empty. This is extended
to six months in the case of certain
industrial properties. After this period,
rates are payable in full unless the
unoccupied property rate has been
reduced by the government by
order. In most cases the unoccupied
property rate is zero for properties
owned by charities and community
amateur sports clubs. In addition,
there are a number of exemptions
from the unoccupied property rate.
Please ask us for full details of
exemptions.
The Government is introducing 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 list between 1 October 2013
and 30 September 2016. The 18
month period includes the initial 3 or
6 month exemption and so properties
may, if unoccupied, be exempt from
non-domestic rates for up to an extra
15 or 12 months.
Partly occupied property relief
A ratepayer is liable for the full nondomestic
rate whether a property
is wholly occupied or only part
occupied. Where a property is partly
occupied for a short time, we have
discretion in certain cases to award
relief in respect of the unoccupied
part. Please ask us for details.
Small Business Rate relief
This relief is only available to
ratepayers who occupy either:
A) one property; or
B) one main property and other
additional properties providing those
additional properties each have a

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rateable value which does not exceed
£2,599.
The rateable value of the property
mentioned in A, or the aggregate
rateable value of all the properties
mentioned in B, must not exceed
£17,999 outside London, or £25,499
in London on each day for which
relief is being sought. If the rateable
value, or aggregate rateable value,
increases above those levels, relief will
cease from the day of the increase.
Ratepayers who satisfy these
conditions will have their bills
calculated using the lower small
business non-domestic rating
multiplier rather than the national
non-domestic rating multiplier that is
used to calculate the liability of other
businesses.
In addition, if the sole or main
property is shown on the rating list
with a rateable value which does not
exceed £12,000, the ratepayer will
receive a percentage reduction in
their rates bill for this property of up
to a maximum of 50% for a property
with a rateable value of not more than
£6,000. Contact us if you think you
meet the criteria for this relief but have
not received it.
Provided the ratepayer continues to
satisfy the conditions of relief which
apply at the relevant time as regards
the property and ratepayer, they will
automatically continue to receive relief
in each new valuation period.
Certain changes in circumstances
will need to be notified to us by the
ratepayer (other changes will be
picked up by us).
You must notify us within 4 weeks of a
change. The changes which must be
notified are:
(a) the ratepayer taking up occupation
of a property they did not occupy at
the time of making their application for
relief; and
(b) an increase in the rateable value of
a property occupied by the ratepayer
in an area other than the area of the
local authority which granted the relief.
The temporary enhancement to the
Small Business Rate Relief has been
extended to 31 March 2014, if this
applies to you it will show on your bill.

6
Business Rates 2013 / 2014
Charity and Community Amateur
Sports Club (CASC) Relief
Charities and registered CASCs
are entitled to 80% relief where the
property is occupied by the charity or
the CASC, and this is wholly or mainly
used for the charitable purposes
of the charity (or of that and other
charities), or for the purposes of the
CASC (or of that and other CASCs).
We have discretion to give further
relief on the remaining bill. Please ask
us for details.
Non-profit making
organisation relief
We have discretion to give relief to
non-profit making organisations.
Please ask us for details.
Hardship relief and local discounts
We have discretion to give relief in
special circumstances. Please ask
us for details.
Rating advisers
Ratepayers do not have to be
represented in discussions about
their rateable value or their rates bill.
Appeals against rateable values can
be made free of charge. However,
ratepayers who do wish to be
represented should be aware that
members of the Royal Institution of
Chartered Surveyors (RICS website -
www.rics.org) and the Institute and
Revenues and Rating (IRRV website
- www.irrv.org.uk) are qualified and
are regulated by rules of professional
conduct designed to protect the
public from misconduct. Before you
employ a rating adviser, you should
check that they have the necessary
knowledge and expertise, as well as
appropriate indemnity insurance. Take
great care and, if necessary, seek
further advice before entering into any
contract.
Cancellation of Backdated
Rates Liabilities
The Government has, through the
Localism Act 2011, taken a power to
allow for the cancellation of certain
backdated rates bills that accrued on
the 2005 rating list only. Information
on the type of backdated rates liability
that can be cancelled is available with
Business Rates Information letter titled
Cancellation of Backdated Rates.
www.communities.gov.
uk/localgovernment/
localgovernmentfinance/
businessrates/
busratesinformationletters/

7
Information supplied
with demand notices
Information relating to the relevant
and previous financial years in regard
to the gross expenditure of the local
authority is available at
www.wigan.gov.uk/
incomeandspending
Become part of a
winning team
Find out about trading in your local market
www.wigan.gov.uk/markets

8
How your data may be used
Wigan Council has a legal obligation
under the Data Protection Act to
ensure personal data is collected and
processed in a way which complies
with the Act. The Business Rates team
will keep your information secure and
confidential.
Your data is used for the purpose
of the assessment, administration,
billing, collection and recovery of
Business Rates. However, like all
other councils, we have a duty to
protect the public funds we
administer and so where the law
requires or allows us we may disclose
your personal information for these
or related purposes to other internal
departments or to third parties.
These may include bailiffs, tracing
agents, debt collection agencies,
courts, police, HM Revenue and
Custom, the Audit Commission, the
Valuation Office Agency and other
local authorities.
How to contact us
You can phone us from 8am to 6pm Monday to Friday.
Business Rates
01942 828632
businessrates@wigan.gov.uk
Institute of Revenues,
Rating and Valuation
www.irrv.org.uk
Benefit Fraud line
0800 3286340
benefits@wigan.gov.uk
Valuation Office Agency
www.voa.gov.uk
Tel: 03000 501 501
Complaints
Card payment line
01942 489006
Textphone (for hard of hearing)
01942 828725
Pay a council bill
www.wigan.gov.uk/payments
Write to us at: Have Your Say, Wigan Council, Citizen Support Services, Wigan,
WN1 3DS. Phone: 01942 827607. Email: haveyoursay@wigan.gov.uk
Visit: www.wigan.gov.uk/haveyoursay

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Now is your chance to join the Good Trader Scheme
provided by Wigan Council.
Gain access to hundreds of potential customers
searching the Good Trader Scheme daily by
registering today.
Visit www.wigan.gov.uk/goodtrader
or phone 08454 040506 and
ask for the Wigan Good
Trader Scheme.
Terms and conditions apply.
GOOD TRADER SCHEME
Wigan Council Trading Standards

10
Support for businesses
Wigan Council is passionate about local business. We want to create an
environment that nurtures the growth of new businesses, facilitates the
growth and development of existing businesses and at the same time creates
sustainable employment for our residents.
Whether you are looking for financial assistance, training for your workforce,
environmental advice, networking opportunities, new premises or something
different, there’s bound to be something we can help you with.
Business E-Bulletin
Wigan Council produce a quarterly
Business E-Bulletin, which provides
information on support and funding
available, as well as local business
news.
If you would like to receive the free
Wigan Council Business E-Bulletin,
please email ero@wigan.gov.uk
To keep up to date with local business
support, please join us on:
twitter.com/wiganexpo;
facebook.com/wiganbusinessexpo
or linkedin.com (search groups for
Wigan Business Expo).
The Employment Charter
Wigan Council’s Employment Charter
is a voluntary agreement which invites
employers to recruit and train local
people in their businesses. The
aim of the Employment Charter is to
help develop the social and physical
regeneration of local communities
within Wigan Borough. It is designed
to encourage employers to employ
local people and by working together
it is possible to create and maintain a
skilled and highly motivated workforce
in Wigan Borough.
For further information on the benefits
to employers and how to sign up,
please visit the website at
www.wigan.gov.uk/businesssupport
or contact Matt Stockwell (Business
Support and Growth Team) on 01942
489177 or email
m.stockwell@wigan.gov.uk
The Environmental
Business Pledge
This is a free advice and award
scheme to support businesses to
improve environmental performance
and save money. Any business or
organisation with premises within

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the boundaries of Wigan Borough is
eligible to join the scheme.
By joining, you will receive free
advice and support on reducing your
energy usage and bills; monitoring
and reducing your carbon footprint;
minimising water usage; recycling and
waste management; environmental
legislation; free environmental
resource efficiency audits and much
more.
For further information please visit
www.wigan.gov.uk/
environmentalbusinesspledge or
contact Matt Stockwell (Business
Support and Growth Team) on 01942
489177 or email
m.stockwell@wigan.gov.uk
Property Finder Service
The Property Finder Service is an
extensive property database which
holds details of available industrial
and commercial units and land within
the borough (owned privately or
by Wigan Council). It can help any
business considering relocation into
or expansion within it and assist with
shortlisting the premises or land most
closely matching their requirements.
The database is regularly updated
and is the most comprehensive
source of commercial properties in
the borough.
This is a free of charge, independent
and confidential service that has
been awarded and holds the BS EN
ISO 900: 2012 quality standard, first
awarded in 2006. We also offer a
public property search facility via our
website www.move2wigan.com which
features an online search facility.
For further information please contact
Wendy Coyle (Business Support &
Growth Team) on 01942 489192 or
email w.coyle@wigan.gov.uk
Healthy Business Award
The Healthy Business Award
is delivered by Wigan Council.
The team works with the staff in
businesses and food outlets to
improve the nutritional profile and
appeal of healthier options, by
reformulation of existing products /
dishes, procurement, processing and
presentation.
For further information please
phone 01942 489330 or email
comm@wigan.gov.uk

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Good Trader Scheme
Wigan Council’s Good Trader
Scheme is administered by Trading
Standards and is an online database
of reputable local traders. Consumers
can view customer feedback and
reviews for each business member.
The benefits include:
• Enhancing your reputation
• Standing out from the crowd
• Gaining a competitive edge
• Gaining independent recognition of
your business
• Receiving free advice on Trading
Standards law
• Earning a place at the annual Good
Trader Awards
• Improving consumer confidence in
building and associated trades
• Helping combat doorstep crime by
marginalising rogue traders.
For further information please contact:
Julie Middlehurst on 01942 827476 or
email ts@wigan.gov.uk
Other Support
The schemes referenced here are just
some of the examples of the support
available to local businesses. For
a more comprehensive overview of
what is on offer for your business from
Wigan Council and key partners, why
not visit the business support and
information web page where you will
find many more examples of support
www.wigan.gov.uk/businesssupport

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Trade Waste is any waste, rubbish or recyclable material that is
created by a business or commercial operation. Your trade waste
disposal is not covered by your Business Rates.
• Every business must be able to provide the local council with
information in the form of waste transfer notes for their business.
• No matter how much or how little waste is produced any waste
created in connection with a business must not be put in
domestic or public waste bins, be taken to household waste
recycling centres or be put in other public recycling containers.
For more information and guidance phone 01942 404364.

We can make this information available in other
formats and languages on request.
Contact us at:
Citizen Support Services
Wigan Council, PO Box 100, Wigan, WN1 3DS.
Phone: 01942 828632
Email: businessrates@wigan.gov.uk
Printed March 2013
PR-13-245/JAN05-13