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rnitu e, road sig elp & advise, sc eport anti-so enefits, pay d bin olle uerie poth damage to street f ns or road markings, treet lights, fly g, orange ded bin refu coll ion, reet clean ng, licensing, housing, h hool admiss ons, business, visiting, mu s, theatre & arts learning, duca , tra el, community livin job , permits, al be iour, gra … the quic st w port i request i ay for it, appl it, fi it a d more… council ta , housing our fines, b ok sport, eisu d recreatio activities, join a libra y, renew lo ned items, recycling que es re rt a m n, what’s on, report a otho mage to s reet furniture road or r ad m king str et lig ts e co ng, help & Visit Your guide to Council Tax and Non-Domestic Rates 2015/16

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Page 1: Your guide to Council Tax and Non-Domestic Rates 2015/16€¦ ·  · 2015-03-06damage to st reet f ns or road markings, tree t lights, ... Your guide to Council Tax and Non-Domestic

rnitu e, road sig elp & advise, sc

eport anti-so enefits, pay d bin olle

uerie poth

damage to street f ns or road markings, treet lights, fly g, orange ded bin refu coll ion, reet clean ng, licensing, housing, h hool admiss ons, business, visiting, mu s, theatre & arts learning, duca , tra el, community livin job , permits, al be iour, gra … the quic st w port i request i ay for it, appl it, fi it a d more… council ta , housing our fines, b ok sport, eisu d recreatio activities, join a libra y, renew lo ned items, recycling que es re rt a m n, what’s on, report a otho mage to s reet furniture road or r ad m king str et lig ts

e co ng, help &

Visit

Your guide to Council Tax and Non-Domestic Rates 2015/16

Page 2: Your guide to Council Tax and Non-Domestic Rates 2015/16€¦ ·  · 2015-03-06damage to st reet f ns or road markings, tree t lights, ... Your guide to Council Tax and Non-Domestic

Council Tax 2015/2016

The Council’s budget deliberations this year were dominated by the Welsh Government’sannouncements last Summer that it would look to protect the NHS overall budget relative to other sectors. All local Councils in Wales suffered ‘cash’ decreases in their RevenueSupport Grant, including Newport, which reduced by nearly £5.7m (2.63%), taking accountof specific grants transferred into the settlement.

At the same time, annual increases in prices and more demand for services, in particular Social Care and the need to invest more in services, makes the problem even worse andsignificant level of savings have been agreed to balance the Council’s budget. These weredone taking account of the results of a very comprehensive public consultation exercise.

In total, budget investments over and above inflation amount to c£4.7m, in areas such asschools, recycling and out of area specialist care services for children. As noted, significantsavings will need to be implemented, just over £11m.

The Council was mindful of the need to make savings whilst protecting servicesand investing in Newport’s future. Any savings are targeted at making efficienciesrather than cuts, wherever possible.

The Council will deliver over £11m worth of savings next year in comparisonto the c£2.5m raised from an increase in the rate of Council Tax of 5%. This increase will still leave Newport residents paying substantially less than most of the people in Wales and the rest of the UK.

National Fraud Initiative - Names from the council tax and electoral registration databases will continue to be disclosed for the purposes of the National Fraud Initiative (NFI), to prevent and detect fraudulent claims for council tax discount.

More information on the National Fraud Initiative can be found at www.newport.gov.uk/finance

1

A Welsh version of this booklet is available on request.Please contact 01633 656656. Mae fersiwn Gymraeg o’rllyfryn hwn ar gael ar eich cais – ffoniwch 01633 656656.

This booklet is also available in large print

For more information on council tax and the council’s budget visit www.newport.gov.uk/counciltax

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Valuation Bands

Bishton

Coedkernew

Goldcliff

Graig

Langstone

Llanvaches

Llanwern

Marshfield

Michaelstone

Nash

Penhow

Redwick

Rogerstone

Wentlooge

All other areas

773.03

768.76

776.43

778.40

780.30

783.10

782.35

776.43

780.89

772.56

779.47

782.54

778.43

774.43

766.43

901.86

896.88

905.83

908.12

910.34

913.60

912.73

905.83

911.03

901.32

909.37

912.95

908.16

903.49

894.16

1,030.71

1,025.02

1,035.24

1,037.87

1,040.40

1,044.13

1,043.14

1,035.24

1,041.19

1,030.09

1,039.30

1,043.39

1,037.91

1,032.58

1,021.91

1,159.54

1,153.14

1,164.64

1,167.59

1,170.44

1,174.64

1,173.52

1,164.64

1,171.33

1,158.84

1,169.20

1,173.80

1,167.64

1,161.64

1,149.64

1,417.22

1,409.40

1,423.45

1,427.06

1,430.54

1,435.68

1,434.31

1,423.45

1,431.63

1,416.36

1,429.03

1,434.65

1,427.12

1,419.79

1,405.12

1,674.89

1,665.65

1,682.26

1,686.52

1,690.63

1,696.70

1,695.08

1,682.26

1,691.92

1,673.88

1,688.84

1,695.49

1,686.59

1,677.92

1,660.59

1,932.57

1,921.90

1,941.07

1,945.99

1,950.74

1,957.74

1,955.87

1,941.07

1,952.22

1,931.40

1,948.67

1,956.34

1,946.07

1,936.07

1,916.07

2,319.08

2,306.28

2,329.28

2,335.18

2,340.88

2,349.28

2,347.04

2,329.28

2,342.66

2,317.68

2,338.40

2,347.60

2,335.28

2323.28

2,299.28

2,705.59

2,690.66

2,717.49

2,724.37

2,731.02

2,740.82

2,738.21

2,717.49

2,733.10

2,703.96

2,728.13

2,738.86

2,724.49

2,710.49

2,682.49

Aless than£44,000

B£44,001-£65,000

C£65,001-£91,000

D£91,001-£123,000

E£123,001-£162,000

F£162,001-£223,000

G£223,001-£324,000

H£324,001-£424,000

Iover

£424,000

2

The amount of tax you pay will varyaccording to the valuation band inwhich your home is placed and thearea of Newport in which your homeis located.

Your home has been placed in one ofthe nine bands according to itsmarket value at 1 April 2003.

This table gives details of the basic charge in each area of the city andfor each valuation band within that area.

The actual amount you are due topay may be reduced by discounts orbenefit. Your bill will show these if they are applicable.

Details of how to claim reductions are shown later in this booklet.

For more information on council tax and the council’s budget visitwww.newport.gov.uk/counciltax

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What the tax is used for 3

In addition to the services provideddirectly by Newport City Council, the authority is also involved inrunning a number of otherorganisations such as the Coronerservices and the Gwent Crematorium.

Some organisations also have thepower to issue levies to the Councilto raise money for services. These include South Wales FireAuthority (£6.8 million) and theCaldicot and Wentlooge LevelsDrainage Board (£0·72million).

Some organisations have the powerto precept (collect taxes) from thepeople of Newport. Your Council Taxbill will show each element of the taxseparately. The organisations and theamounts they precept are shown inthe table right.

11,757,615.00

7,454.70

3,423.00

2,820.00

51,121.60

38,105.60

5,975.00

7,498.32

22,530.00

3,600.54

1,269.60

8,586.84

2,681.76

79,938.00

4,140.00

2015/2016£

11,996,759.96

Police & Crime Commissioner for Gwent

Bishton Community Council

Coedkernew Community Council

Goldcliff Community Council

Graig Community Council

Langstone Community Council

Llanvaches Community Council

Llanwern Community Council

Marshfield Community Council

Michaelstone Community Council

Nash Community Council

Penhow Community Council

Redwick Community Council

Rogerstone Community Council

Wentlooge Community Council

Precepts

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The Council’s Revenue Account

214.8

49.1

Gross E xpenditure

Less: Specific gov't grants

Less: Rents, Charges, etc

395.5

99.1

38.3

384.1

100.7

28.7

6,913.7

1,811.6

516.1

£'M £'M £

Total Total per 'Band D' Taxpayer

258.1 254.7 4,586.0

Transfers to/ (from) Reserves & Net Expenditure Financed from:

5.8 6.6 118.3

263.9 261.3 4,704.3

Revenue support grant

Council tax

209.2

52.1

3,766.3

938.0

263.9 261.3 4,704.3

2014/2015 2015/2016

As at 1st April 2014 the Council had financial reserves of £5.0 million and we predictthat the general financialreserves will remain at £5m at 31 March 2015.

The Council’s Financial Reserves

4

Standard Spending Assessment (SSA)

This is the Government’scalculation of how much needsto be spent to deliver standardlevel of services. The figure forNewport in 2015/16 is £268.3million. The Council’s budget is £261.3 million.

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Funding 2015/2016 5

The Council’s main sources of funding are the WelshGovernment Revenue Support Grant and specific grants.Council tax only contributes about 13% of total income

Expenditure 2015/2016

The Council will spend nearly £391 million in 2015/16 of which over half will fund Schools & Social Services.

7.3%

13.3%

53.6%

25.8%

Fees/Charges

Revenue SupportGrant

SpecificGrants

Corporate Services

Public Protection

7.43%

5.15%

5.86%

2.43%20.54%

13.63%

31.55%

2.13%

0.63%

2.93%

1.50%

1.31%

4.91%

Housing benefits

Council Tax Benefits

CulturalLearningand

Leisure

Education

CapitalFinancing

Levies

Other

WasteManagement/Streetscene

Strategic/Other

SocialServices

Council Tax

Transport related

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Council Tax Explanatory Notes

ValuationsMost dwellings are subject to council tax, based onvaluation bands effective from 1 April 2005.Valuation ranges are shown on the second page ofthis booklet.

AppealsIf you wish to dispute any matter on the ValuationList, e.g. your home's valuation band, you shouldcontact The Valuation Office Agency, 11Chepstow Road, Newport, NP19 8WA. Exceptfor matters such as the correction of clericalerrors, you may not appeal where six months haselapsed since the day on which you became thetaxpayer.

You may also appeal against liability for council tax,e.g. if your dwelling should be exempt. You shouldappeal to the council but payments may not bewithheld while appealing. If you are successful youwill be refunded any overpayments.

Exempt dwellingsSome dwellings are exempt, including propertiesoccupied only by students, under 18s, the severelymentally impaired, annexes occupied bydependent relatives, and vacant properties which are:

• unfurnished (maximum six months)• owned by a charity (maximum six months)• requiring/undergoing major works (maximum of

twelve months)• left empty by someone who is detained in prison,

or who has moved to receive care in a hospital,home or elsewhere

• left empty by someone who has moved to

provide personal care to another person• left empty by students• waiting for probate or letters of administration

(and for up to six months after probate)• repossessed• the responsibility of a bankrupt's trustee• left empty because occupation is prohibited by law• waiting to be occupied by a minister of religion• an annex not letable separately

MOD dwellings are also exempt, their occupantswill contribute to council expenditure through aspecial arrangement.

Empty property and second homesSome empty properties are exempt (see above).Other empty properties receive either a 50%discount or, if they fall within a defined class, adiscount of 25% or no discount at all. Councilshave discretionary powers to reduce or end the50% discount for dwellings which are unoccupiedand furnished. Your bill will show if your propertyis in the defined class.

DiscountThere is a discount of 25% for single adultresidency. The following do not count towards thenumber of adult residents:

• full-time students, student nurses, apprenticesand youth training trainees

• patients resident in hospital• people being looked after in care homes• the severely mentally impaired• people staying in certain hostels or night shelters

• 18 and 19 year olds who are at or have just left school

• careworkers working for low pay, usually for charities

• people caring for someone with a disability (not a spouse, partner, or child under 18)

• members of visiting forces and certaininternational institutions

• people in prison (except for non-payment ofcouncil tax or a fine)

• members of religious communities (monks andnuns)

Councils have discretion to grant or vary discountsand exemptions because of local circumstancessuch as natural disasters. Individual discounts mayalso be applied e.g. for hardship.

If you think you are entitled to any reductionplease contact the council. If your bill shows a reduction, you must tell the council of anychanges of circumstances. If you fail to do so theremay be a penalty.

People with disabilitiesIf a resident needs a room, or an extra bathroomor kitchen, or extra space in your property tomeet disabled needs, you may be entitled to areduction. The bill may be reduced by onevaluation band.

These reductions ensure that disabled people donot pay more tax on account of additional spacerequired.

If your home is in Band A the bill will be reducedby one ninth of the Band D charge.

6

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Non-Domestic Rates Explanatory Notes

The information given below explains some of theterms which may be used on a non-domestic ratedemand and in the supporting information. Furtherinformation about liability to non-domestic rates maybe obtained from billing authorities.

Non-domestic ratesThe non-domestic rates collected by billingauthorities are paid into a central pool andredistributed to county and county borough councilsand police authorities. Your council and policeauthority use their shares of redistributed rateincome, together with income from their council taxpayers, revenue support grant provided by the WelshMinisters and certain other sums, to pay for theservices they provide.

Rateable valueThe rateable value of non-domestic property is fixedin most cases by an independent valuation officer ofthe Valuation Office Agency. All non-domesticproperty is re-valued every five years. From 1 April2010 the rateable value of a property represents itsannual open market rental value as at 1 April 2008. For composite properties which are partly domesticand partly non-domestic the rateable value relates tothe non-domestic part only. The values of all propertyin respect of which rates are payable to yourauthority are shown in the local rating list, a copy ofwhich may be inspected at: Non-Domestic RatesWales, Valuation Office Agency, Ty Rhodfa, Ty GlasRoad, Llanishen, Cardiff, CF14 5GR (e-mail:[email protected]; phone: 03000 505505) orat Newport City Council’s offices at The InformationStation, Queensway, Newport, NP20 4AX.

Alteration of rateable valueThe rateable value may alter if the valuation officerbelieves that the circumstances of the property havechanged. The ratepayer (and certain others who havean interest in the property) may also in certaincircumstances propose a change in value. If theratepayer and the valuation officer do not agree the

valuation within 3 months of the proposal beingmade, the matter will be referred as an appeal to avaluation tribunal. Further information about how topropose a change in rateable value is available fromvaluation offices.

National non-domestic ratingmultiplierThis is the rate in the pound by which the rateablevalue is multiplied to give the annual rate bill for aproperty. The multiplier, set annually by the WelshMinisters, is the same for the whole of Wales andexcept in a revaluation year cannot rise by more thanthe rate of the increase in the retail prices index.

Proposals and appealsInformation about the circumstances in which achange in rateable value may be proposed and howsuch a proposal may be made is available from thelocal valuation office shown above. Furtherinformation about the appeal arrangements may beobtained from Newport City Council or from theValuation Office Agency, whose website iswww.voa.gov.uk

Unoccupied property ratingOwners of unoccupied non-domestic properties maybe liable to empty property rates which are chargedat 100 per cent of the normal liability. Liability beginsafter the property has been empty for 3 months or, inthe case of factories and warehouses, after theproperty has been empty for 6 months. Certain typesof property are exempt from empty property rates.

Charitable and discretionary reliefCharities and community amateur sports clubs areentitled to 80% relief from rates on any non-domestic property where:(a) in the case of charities, the property is wholly or

mainly used for charitable purposes, or (b) in the case of a club, the club is registered with

HM Revenue & Customs. Billing authorities havediscretion to remit all or part of the remaining 20

per cent of the bill on such property and can alsogive relief in respect of property occupied bycertain bodies not established or conducted forprofit.

For more information regarding clubs you shouldcontact HM Revenue & Customs, Sports Club Unit,St. Johns House, Merton Road, Bootle, L75 1BB (08453020203) (website is http://www.hmrc.gov.uk).

Small business rates reliefThe Non-Domestic Rating (Small Business Relief)(Wales) Order 2015 makes provision for rates relieffor small businesses. Full details including the eligibilitycriteria, the exceptions, the procedural requirementsand the relevant rates reliefs are available from thebilling authority.The eligible properties and relevant rate relief are—(a) properties with a rateable value (“RV”) of £2,400

or less — 50% relief;(b) properties with an RV between £2,401 and

£7,800 — 25% relief;(c) post offices (and properties which include post

offices) with an RV of not more than £9,000 —100% relief;

(d) post offices (and properties which include postoffices) with an RV between £9,001 and £12,000— 50% relief;

(e) retail properties (ie where the trade or businesscarried on consists wholly or mainly of the sale ofgoods) with an RV between £7,801 and£11,000— 25% relief;

(f) properties used wholly for the purposes of childminding or provision of day care by a personregistered under Part 2 of the Children andFamilies (Wales) Measure 2010 and with an RVbetween £2,001 and £12,000 — 50% relief;

(g) properties used wholly for the purposes of acredit union which is registered under the CreditUnions Act 1979 and with an RV between £2,001and £9,000 — 50% relief.

7