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Business Rates explanatory notes

Non-Domestic Rates, or Business Rates, collected by local Councils are the way that those who occupy non-domestic property contribute towards the cost of local services.

Since April 2017, Oldham Council has been part of the Greater Manchester 100% Business Rates Retention Pilot. This sees the Council retain 99% of the Business Rates income collected locally (1% is given to the Greater Manchester Combined Authority for Fire Services) rather than pay 50% of this income to Central Government as it did between April 2013 and March 2017.

As a result of the Pilot, Central Government support grants in the form of the Revenue Support Grant and Public Health Grant are no longer paid to the Council. Instead, income generated through Business Rates, Council Tax and self-generated income is needed to fund essential Council services in Oldham.

Business Rates Instalments

Payment of Business Rates bills is automatically set on a 10-monthly cycle. However, regulations allow ratepayers to request payments to be made through 12 monthly instalments. If you wish to take this up, you should contact Oldham Council’s Business Rates team as soon as possible.

National Non-Domestic Rating Multiplier

Oldham Council works out the Business Rates bill by multiplying the property’s rateable value by the appropriate multiplier.

From 1 April 2026 there are five multipliers:

  • standard non-domestic rating multiplier
  • small business non-domestic rating multiplier
  • small retail, hospitality and leisure multiplier
  • standard retail, hospitality and leisure multiplier
  • high value multiplier

The government sets the multipliers for each financial year (except in the City of London where special arrangements apply).

Properties with a rateable value of £51,000 or less will normally be billed using the small business multiplier rather than the standard multiplier.

Qualifying retail, hospitality and leisure properties will be billed using the relevant RHL multiplier depending on rateable value. Properties with a rateable value of £500,000 and above are subject to the high value multiplier.

The multiplier applied to your property is shown on the front of your bill.

Rateable Value

Apart from properties that are exempt from Business Rates, each non-domestic property has a rateable value set by the Valuation Office Agency (VOA), an agency of His Majesty’s Revenue and Customs. The VOA maintains a list of rateable values:

The rateable value broadly represents the yearly rent the property could have been let for on the open market on the valuation date set in legislation. For the current rating list, the valuation date is 1 April 2024.

The VOA may change a valuation if circumstances change. Ratepayers (and certain others with an interest in the property) can also check and challenge a valuation. Guidance is available here:

Revaluations

All non-domestic property rateable values are reassessed at revaluations. The most recent revaluation took effect from 1 April 2026.

Revaluations update bills to reflect changes in the property market and relative changes in rental values.

Business Rate Reliefs

Depending on individual circumstances, a ratepayer may be eligible for a rate relief (a reduction in their Business Rates bill). Details can be found at:

Temporary reliefs

Some of the permanent reliefs are set out below but temporary reliefs are often introduced by the Government at Budgets.

You should contact Oldham Council’s Business Rates Department for details on the latest availability of Business Rates relief and advice on whether you may qualify.

Small Business Rates Relief

If a ratepayer’s sole or main property has a rateable value which does not exceed a set threshold, the ratepayer may receive a percentage reduction in their rates bill, up to a maximum of 100%. The reduction depends on the rateable value and the thresholds set by government.

  • Generally, these reductions are available where the ratepayer occupies either:
  • one property; or
  • one main property plus additional properties, where each additional property does not exceed the limit set by order, and the total rateable value is within the overall limit.

Businesses that take on an additional property that would normally end relief may be able to keep relief for a set additional period.

Certain changes must be notified to Oldham Council by the ratepayer in receipt of relief, including:

  • the property becoming vacant
  • taking up occupation of an additional property
  • an increase in rateable value of a property occupied outside Oldham

Charity and Community Amateur Sports Club Relief

Charities and registered Community Amateur Sports Clubs are entitled to mandatory relief where the property is occupied by the charity/club and used wholly or mainly for qualifying purposes. Local authorities can also consider discretionary relief on the remaining bill.

Transitional Rate Relief

At a revaluation, some ratepayers will see reductions or no change in their bill, while others will see increases. Transitional relief schemes are introduced at each revaluation to help those facing increases, and are applied automatically where eligible. Further information about transitional arrangements and other reliefs may be obtained from Oldham Council’s Business Rates Department or the website:

Local Discounts and Hardship Relief

Local authorities have powers to grant discretionary local discounts and to award hardship relief in certain circumstances. Contact Oldham Council’s Business Rates team for details.

Unoccupied Property Rating

Business Rates are generally payable on unoccupied non-domestic property, but they are generally not payable for the first three months a property is empty (six months for certain industrial premises). Some properties may be exempt (for example certain listed buildings) until reoccupied.

Full details on exemptions can be obtained at:

Rural Rate Relief

Certain types of properties in a rural settlement with a population below 3,000 may be entitled to relief. The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500.

The property has to be occupied. An eligible ratepayer is entitled to relief at 100% of the full charge (50% being mandatory and 50% centrally funded discretionary relief).

Subsidy Control

The new UK subsidy control regime commenced on 4 January 2023. The new regime enables public authorities, including devolved administrations and local authorities, to deliver subsidies that are tailored for local needs. Public authorities giving subsidies must comply with the UK’s international subsidy control commitments. The subsidy control legislation provides the framework for a new, UK-wide subsidy control regime.

Further information about subsidy control can be found at:

Self-catering and holiday let accommodation

Some self-catering and holiday let properties may be liable for Business Rates rather than Council Tax, depending on VOA criteria. If you think your property should be assessed for Business Rates, you can tell the VOA:

Heat network relief

Heat networks relief may be available where a hereditament is used wholly or mainly as a heat network and meets the eligibility criteria. Full details for this relief and the eligibility rules can be found at:

Rating Advisers

Ratepayers do not have to be represented in discussions about their rateable value or their bill. If you appoint an adviser, you should ensure they have appropriate expertise and that fees and arrangements are clear.

Information Supplied with Demand Notices

Information relating to the relevant and previous financial years, concerning the gross expenditure of Oldham Council, is available on our budget and spending pages:

Hard copies is available on request by writing to the Council or by calling 0161 770 6677.

Business rates completion notices

When a new commercial property is built, or major building work is carried out, the council may issue a completion notice. This tells the owner the date the property will be considered complete for business rates.

The rules for completion notices are set out in the Local Government Act 1988 and the Local Government Finance Act 1988.

What a completion notice means

A completion notice is sent to the owner of the property. For business rates purposes, the owner is the person entitled to take possession of the property.

The notice gives a completion date. This is the date when the property will be added to the business rates valuation list and may become liable for business rates.

A notice may be issued when a property is structurally complete, or when the remaining work could reasonably be finished within three months. The council can send the notice up to three months before the completion date.

If the property is empty

If the property is empty on the completion date, it may qualify for an empty property exemption:

  • Up to 3 months exemption for most commercial properties
  • Up to 6 months exemption for industrial properties

After this period, business rates are normally payable even if the property is still empty.

How the council decides the completion date

The council may visit the property and gather information from developers or owners to decide how close the building is to completion.

The rules used for business rates are different from Building Control rules. A Building Control completion certificate does not determine when a property becomes rateable.

For business rates purposes, the property does not have to be fully finished. It only needs to be capable of being completed within three months.

If you disagree with the completion date

If you think the completion date is wrong, you can appeal to the Valuation Tribunal, an independent body.

You must appeal within 28 days of the date the notice was served.

Valuation Tribunal Service
2nd Floor
120 Leman Street
London
E1 8EU

You can also contact the council first to explain why you disagree. We may review the decision and ask for more information. If necessary, a revised completion notice may be issued.

Important information

  • A completion notice cannot be backdated
  • It can take effect immediately or up to three months in advance
  • Notices are usually sent by post to the owner’s home or registered address
  • Financial or personal circumstances cannot be considered when setting the completion date

Contact the Business Rates team

If you have questions about a completion notice, contact the Business Rates team:

Email: business.rates@oldham.gov.uk