Your Council, Your Moneyand how it is spent 2016/2017

Your Guide to Council Tax,Business Rates and Services

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Registering to access our Online Services is simple and free. Once registered you can enter your account details to connect to our online services for the following:

Council Tax • view and check your Council Tax information• set up your Direct Debit instantly• tell us if there are any changes to your household eg moving home or a

• see your bill as soon as it’s available by signing up to eBilling

Sign up atwww.reading.gov.uk/customeraccount

Customer Account

• Support information •

NB You’ll need the following information to hand to register: your email address, Council Tax account number,

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Amount£m

51.6

-22.229.424.368.5

2.7124.9

What is Council Tax?This is your contribution to the many services the Council provides like social care, refuse collections, libraries and recreation facilities. Our aim is to provide local people with quality services delivered in the most cost effective and efficient way.

This year the Council has set its budget at £120.2m

£44.6m Adult Social Care 37% £37.9m Education and Children’s Services 32% £15.7m Environmental Services 13% £6.0m Transport and Planning 5% £5.0m Housing 4% £4.2m Libraries, Museums and Theatre 4% £4.1m Parks, Recreation and Sport 3% £2.7m Other Expenses and Income 2%

Funding for Services

This table shows how the budget is paid for

2015/16 2016/17

Per head ofPopulation £

323

-139184153431

17784

Amount£m

52.6

-22.4 30.2 16.8 72.5

0.7 120.2

Per head ofPopulation £

326

-139187105451

4747

Business Rates retained locally (49%)Less Business Rates Tariff and

Levy paid to GovernmentTotal Business Rates to fund Council Budget

Revenue Support Grant (RSG)Council Tax

Previous year SurplusCouncil Budget

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Reading continues to face up to a huge budget challenge following sustained cuts in the money the Council receives from Central Government.

Over the last five years the amount of money Reading Borough Council receives from Government (Revenue Support Grant) has been cut by £39 million and as a result there have been major changes at the Council.

This year the Government has chosen to change the way it calculates the Revenue Support Grant, resulting in a cut of £7.4m to the amount of money the Council will receive. This represents a 30% cut in one financial year – reducing our income from £24.2m to £16.8m. The Government will further reduce the Revenue Support Grant over the next four years so that by 2020 we will only receive £2million.

The Council has already made savings of £65 million since 2011, nearly 700 staff roles have been lost and some difficult decisions have had to be made in reducing and stopping some services. The Council estimates that it will need to save another £50 million over the next four years.

This year Reading’s Council Tax (excluding police and fire) is increasing by 3.99%. This is made up of a general increase in Council tax of 1.99% together with an additional 2% charge which will be spent entirely on adult social care. That is £1.05 a week extra on a band D property from April. Many properties in Reading are in Band C or below and will see an increase of less than £1 per week.

This year, in the Spending Review, the Government announced that local

authorities could raise council tax by an extra 2%, with the additional money to be spent entirely on adult social care functions. In Reading, this will raise about £1.4million, and will to help offset some of the financial pressures the Council has to fund to look after older and vulnerable residents.

Reading Borough Council Leader Jo Lovelock said:

“Reading continues to face severe cuts to its budget as a result of huge reductions in the amount of money we receive from Government. Since 2010 every man, woman and child in Reading has lost the equivalent of £150 per head in funding. Next door in Wokingham the figure is £66 per person. The cuts this year are unprecedented however, with an additional £5 million in cuts for Reading announced just seven weeks before we had to set a legal budget.“We have regrettably had to make cuts to Council services, which are also having an effect on partners and voluntary organisations. 700 staff posts have been cut and we continue to look at more efficient ways of working to make the best possible use of limited resources.“The Government, in its settlement with local authorities this year, has assumed Councils will put up Council Tax by 1.99%, plus an extra 2% to pay for the spiralling cost of caring for elderly and vulnerable residents. That is what we will be doing in Reading, as will many of our neighbouring Councils. We know this will not be good news but we hope residents recognise we have little choice. The alternative is to find an extra £2.8 million of cuts to services. “The scale of the challenge we face means there will be more difficult decisions ahead, but we remain determined to do the best we can for Reading and its residents, particularly those who need our help the most.”

Reading Borough Council’s Budget Challenge

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The Council’s priority is to provide its services in a cost effective and efficient way. Around 69,500 properties in Reading pay Council Tax and around 5,100 local businesses pay Business Rates.

Council Tax is not a direct payment for services and has to be paid whether or not you use these services. It is charged for every home in the borough and the owner or occupier (who is over 18) has to pay. In some cases, the owner has to pay even if they don’t live in the property (for example, if more than one household lives in the property, it’s a residential care or nursing home of if the property is long-term empty). Your bill shows how much you should pay. All payments must reach us by the 1st of each month.

On the reverse of your bill are the different payment methods available. The Council prefers Direct Debit because it costs under 2p per transaction to process! The lower we can keep our costs, the less we have to raise from Council Tax. You can choose to pay your Council Tax on the 1st, 8th, 15th or 25th of the month if you use Direct Debit.

Please allow 3-5 working days for any other method of payment to reach your account. If payments don’t reach us on time, you’ll receive a Reminder or possibly

a Summons. We only issue a maximum of two Reminders for late payment in the year before we issue a Summons.

The amount you pay depends on your home’s valuation band – based on a market value of the property on 1st April 1991. The Valuation Office set the banding independently of the Council.

The Council, the Thames Valley Police and Crime Commissioner and the Royal Berkshire Fire and Rescue Service set the tax level yearly depending on how much they need to spend and the money they receive elsewhere (mainly Government grants).

Reading Borough Council and the Thames Valley Police and Crime Commissioner have both increased the general level of Council Tax for 2016/17 by 1.99%. Reading has also made an additional 2% charge which will be spent entirely on adult social care. The Royal Berkshire Fire and Rescue Service has set a 1% tax increase. The overall result is a Council Tax rise of 3.68%

You can see the Thames Valley Police and Crime Commissioner leaflet at www.thamesvalley-pcc.gov.uk

The Fire Authority leaflet is on www.rbfs.co.uk/stats.asp#section7

Council Tax

We work hard to send you the right Council Tax bill first time. Contact us immediately if you think your bill may be wrong or your circumstances change. Help us to help you.

ABCDEFGH

Band Property Value Charge 2015/16

Charge 2016/17 (this year)

Up to £40,000 From £40,001-£52,000 From £52,001-£68,000 From £68,001-£88,000 From £88,001-£120,000 From £120,001-£160,000 From £160,001-£320,000 From £320,001 and over

£1,059.57 £1,236.17 £1,412.76 £1,589.36 £1,942.55 £2,295.75 £2,648.93 £3,178.72

£1,098.54 £1,281.64 £1,464.73 £1,647.82 £2,013.99 £2,380.18 £2,746.36 £3,295.64

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Below are just some of the more common discounts and exemptions available.

Please contact us to talk about your individual circumstances if you think you may be entitled.

Council Tax- Can I Reduce the Amount I Pay?

Single Person 25% discount applies if only one adult over 18 is resident Discount in a property and it’s their main home

Reduction to the next lowest Council Tax band or bill cut by 1/9th if already Band A, if there is a person Disabled Relief living in the property who is permanently physically disabled. There must be an extra bathroom/kitchen or a room set aside for the disabled person or extra space for the use of a wheelchair.

Unoccupied Full exemption applies for a maximum of 1 month from Property the date the property is unoccupied and substantially (Unfurnished) unfurnished. After 1 month the full charge applies

Unoccupied 5% discount applies whilst the property is unoccupied Property and substantially furnished. (This could be a person’s (Furnished) second home or furnished properties in between lettings).

Uninhabitable 50% discount applies for a maximum of 12 months from Property the date a property is uninhabitable or structural works (Unfurnished) commence. After expiry the full charge applies

A full time student is a person studying at a prescribed educational establishment for at least 21 hours a week for 24 weeks or more, within an academic/calendar year. Full Time Students An Exemption applies if the property is occupied just by students. A 25% discount applies if there is one student and one non-student in occupation. No discount applies if there is more than one non- student in occupation.

www.reading.gov.uk/counciltax

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Let us know! The sooner you contact us the quicker we can help. Ring us on 0118 937 3727 to discuss your problem. We can spread instalments over the full financial year and, for those customers finding it hard to pay monthly, we can consider offering weekly instalments.

How to pay your Council TaxDirect Debit – The easier way to payIf you have a bank or building society account then Direct Debit is an easy and convenient way to pay. If you choose this method, we’ll let you know how much we will ask your bank for and let you know if there are any changes to the amount. To make it easier for you there is a choice of payment days, 1st, 8th, 15th, or 25th of the month.You can set up a Direct Debit online at www.reading.gov.uk/counciltaxdd

On the InternetJust visit the Council’s website at www.reading.gov.uk/payments

Smartphone or Text PaymentDownload the Allpay App to pay your bill. To pay by text register at www.allpayments.net/textpay

In personYou can pay by cheque or debit or credit card at the Civic Offices reception. You’ll need your account details. Or you can pay using your barcoded bill or with your Council Tax payment card at the kiosk in the Civic Offices, or by PayPoint at any other PayPoint outlet.

PayPointThere are outlets around Reading where you can pay by cash or card, including all Post Offices and PayPoint outlets. For more information about locations visit www.pay.net/outlets. To order a payment card call 0118 937 3727

By PhoneIf you’re paying by debit or credit card, please phone our automated telephone payment number 0845 372 4601. Please have the following information ready:• Your Council Tax account number; and• Your debit or credit card number, expiry date and name on the card• There is a 0.8% charge for paying by credit card

Worried about paying your bill?Having difficulty paying?

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Most problems with your bill can be sorted out quite simply by talking to us first. However, if you’re still unhappy with the decision we’ve made regarding a point of law then you have the right to appeal

Examples of what you can appeal about:• We have sent you a Council Tax bill and you think you should not be the person held liable for the property

• You think you should be entitled to a discount or exemption and we’ve refused to award it

• You think the amount of your bill is incorrect

We have two months to look into your appeal and reply to you.

When you write to us, you should:• Address your letter to the Appeals Manager and write on your letter ‘Council Tax Appeal’ – this will make sure it gets to the right person quickly

• Include your name, address and account reference

• Tell us exactly what you disagree with and why you think our decision is wrong

You can’t appeal regarding any costs added to your account due to late payment, unless you have paid the amount in full before the costs being added to your account.

Business RatesEvery non-domestic property, like shops, offices and pubs, have rateable values set by the Valuation Office Agency. These represent the annual rent the property could achieve on the open market at a certain date. There’s more information at www.voa.gov.uk

The non domestic multiplier for 2016/17 is 49.7p and the basic calculation is to multiply this by the rateable value

You can see how Business Rate bills are calculated in more detail by looking at www.gov.uk/introduction-to-business-rates

Appeals About The Council Tax You Pay

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These are some of the discount/exemptions available.For more details visit www.reading.gov.uk/businessratesEmail: business.rates@reading.gov.uk

Business RatesCan I Reduce the Amount I Pay?

Property is Three or six month exemption from the date a property empty and is vacated, depending on the type of property. After unused expiry the full charge applies.

Charities or non profit 80% relief is given to a property occupied by a charity making organisation or trustees of a charity

Partial Occupation Where a property is partly occupied and partly (Section 44A) unoccupied a relief may be applied

In very exceptional circumstances we have the discretion Hardship (Section 49) to reduce or remit rates where it is considered ‘hardship’ would otherwise be caused

A property is exempt if it is wholly or mainly used for Properties used the provision of facilities for training, or keeping suitably for the disabled occupied, people who are disabled or who have been suffering from illness.

All businesses up to £17,999 may be eligible. Properties up to £5,999 could get 100% relief up to 31.03.2017. Small Business Properties from £6,000 to £11,999 may still receive relief Rate Relief on a sliding scale from 100% to 0%.

(if rateable value Properties between £12,000 to £17,999 benefit from a under £18,000) smaller multiplier which is 48.4p. If there are additional properties then those with a rateable value up to £2,599 will be disregarded in considering entitlement to small business rate relief (as long as the combined rateable value of all properties falls below the eligible threshold.)

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The Valuation Office Agency is an executive agency of HM Revenues and Customs (HMRC). One of their main functions is to compile and maintain the Business Rating and Council Tax valuation listing for England and Wales.

You can check your current rateable value or Council Tax band on the Valuation Office website www.voa.gov.uk

If you think your rateable value or banding may be wrong, or you have a query about either, you should contact the Valuation Office:

The Valuation Office AgencyKings Wharf 20-30 Kings RoadReading RG1 3ER

Tel: 03000 501501Fax: 03000 501255Council Tax Enquiries: cteast@voa.gsi.gov.ukBusiness Rates: ratingsoutheast@voa.gsi.gov.uk

Listed below are examples of when you can appeal for your rateable value or banding to be amended. For a full list, please check the Valuation Office website or contact them directly:

• There has been a significant change in the property value (ie building work, demolition or change in physical state to the local area)

• You start or stop using part of your property for business use

• The band or rateable value has been altered without your request (appeal within six months)

• You become the taxpayer for the property for the first time. (You must appeal within six months of becoming the taxpayer).

Appeals About Valuation for Council Tax and Business Rates

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Each year, thousands of pounds go unclaimed by people of pension age, or those who have a disability, or a family member with a disability.

Do you need help in paying your Council Tax and Rent?

If it’s yours, CLAIM IT!

Housing BenefitThis is financial help towards paying your rent. For pensioners with savings, who are not in receipt of pension credit guarantee, the first £10,000 is ignored.There is a maximum of £16,000 above which there is no entitlement to Housing Benefit/Council Tax Support.Those in receipt of Guarantee Credit are automatically entitled to maximum benefit. Some disabled benefits are taken into account others are not counted as income as part of the housing benefit assessment.

Council Tax SupportThis is financial help towards paying your Council Tax bill. Retired people who are liable to pay Council Tax can apply. Couples make one claim based on both their incomes and those of other family members who live in the household. If you are disabled, or a family member who lives with you is, and you are struggling financially to pay your Council Tax bill, please consider applying.

Did you know:• You don’t have to receive any other state benefits to claim it• You may still be entitled even if you already receive a discount on your Council Tax• If you receive Pension Credit (Savings Credit) you may also get help

How do I claim benefit?You’ll need to complete a claim or check if you think you might be entitled by going to the on-line benefit claim at www.reading.gov.uk/benefitsAsk someone to help if you are unable to complete one yourself, or call 0118 937 3707

To claim other national state benefits, please go to www.gov.ukTelephone – National Pension helpline on 0845 6060265 or claim a range of disabilities benefits on national helpline 0845 7123456.

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If the amount of Housing Benefit you receive is reduced as a result of welfare reforms, leaving you with a widening gap between your Housing Benefit and your rent or Council Tax, the Council may be able to help you reduce the shortfall by awarding you a DHP to supplement your Housing Benefit on a temporary basis whilst you find less expensive accommodation to live in.

To help some of the most vulnerable people who could be affected by welfare reforms, additional funding has been made available to local councils from central government.

This means the Council has some limited funds to help some of the households affected by the benefit cap and the accommodation size rules, for example, disabled claimants living in significantly adapted accommodation, and foster carers.

However, awards of DHP for this type of rent shortfall are still intended to be for transitional or exceptional circumstances and each application will be considered individually.

Please note that even if your Housing benefit payments are significantly reduced as a result of the welfare reforms, an award of DHP is still not guaranteed as the funds are limited. And where DHP is awarded, it’s only likely to be available for a limited period.

Discretionary Housing Payment (DHP)

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The Council takes its obligations under the Data Protection Act 1998 very seriously and complies with the DPA in respect of your personal data.

Your personal data is accessible to some of our internal departments to prevent fraud, for the prevention or detection of crime, to protect public finances or for the efficiency of our services.

Information may be shared with external organisations for the purposes of the prevention or detection of crime or fraud, or as required by law. These organisations include the Department for Work and Pensions, any other central government agency, Thames Valley Police and any other national police force, HM Revenue and Customs, Immigration Service, UK Border Control, any other Home Office department or agency, the Credit Referencing agencies. This includes providing information about you to the section of the Cabinet Office responsible for data-matching in accordance with Schedule 9 of the Local Audit and Accountability Act 2014.

If we are asked to provide information to anyone else, we will not disclose this data unless it is lawful under the Data Protection Act.

Warning: we have a duty to protect public funds. If we suspect benefit fraud, we will seek to recover overpayment.

And individuals may be prosecuted in accordance with the Social Security Administration Act 1992, which could also result in a prison sentence.

If you obtain an exemption or discount for Council Tax or Business Rates by providing false information or not advising the Council of a change of circumstance that would affect your entitlement to any of the above, or you fail to provide further information when requested, we can impose a fine or penalty of up to £280 under the Local Government Finance Act 1992. You may also face charges under the Fraud Act 2006.

For further information you can visit the Information Commissioner’s website www.ico.org.uk

Please visit our website www.reading.gov.uk/dataprotection for further information about data protection.

DATA PROTECTION/DATA MATCHING AND ANTI FRAUD NOTICE