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Council Tax, Business Rates and other services

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<strong>Council</strong> <strong>Tax</strong>,<br />

<strong>Business</strong> <strong>Rates</strong><br />

<strong>and</strong> <strong>other</strong> <strong>services</strong><br />

2014/2015<br />

www.bolton.gov.uk


Contents<br />

Leader’s message 3<br />

How your money is spent 4<br />

Your council tax 5<br />

Your business rates 9<br />

Your information 13<br />

Financial information 14<br />

Are you entitled to benefits? 16<br />

Free school meals <strong>and</strong> clothing grants 19<br />

Fraud 19<br />

Do it online<br />

Back page<br />

Contact us...<br />

For further information about details in this booklet, please contact the following offices:<br />

<strong>Council</strong> tax<br />

Tel: 01204 331599<br />

Email: council.tax@bolton.gov.uk<br />

Write to: PO Box 32, Bolton BL1 1RX<br />

<strong>Business</strong> rates<br />

Tel: 01204 331730<br />

Email: business.rates@bolton.gov.uk<br />

Write to: PO Box 32, Bolton BL1 1RX<br />

Benefit fraud<br />

Tel: 01204 333800<br />

Email: investigations@bolton.gov.uk<br />

Write to: Investigations Team,<br />

PO Box 4, Town Hall, Bolton BL1 1RX<br />

National benefit fraud hotline:<br />

0800 328 6340<br />

Benefits, free school meals <strong>and</strong><br />

school clothing allowances<br />

Tel: 01204 331590<br />

Email: housing.benefit@bolton.gov.uk<br />

Write to: PO Box 4, Bolton BL1 1RX<br />

Information that we keep about you<br />

Email: freedomofinfo@bolton.gov.uk<br />

Write to: Corporate Information Manager,<br />

Bolton <strong>Council</strong>, Town Hall, Bolton BL1 1RU<br />

Housing tenancy fraud<br />

Tel: 01204 333800 or 01204 328200<br />

Email: investigations@bolton.gov.uk or<br />

reporthousingfraud@boltonathome.org.uk<br />

Write to: Investigations Team, PO Box 4,<br />

Town Hall, Bolton BL1 1RX<br />

Alternatively, you can visit our website www.bolton.gov.uk<br />

2


Leader’s message<br />

Welcome to this latest guide to council tax,<br />

business rates <strong>and</strong> the council’s budget.<br />

It explains how council tax is raised, where the council’s<br />

budget comes from, <strong>and</strong> how money is spent on<br />

providing <strong>services</strong> for you. You will also find advice<br />

about what to do if you need help with paying your bill<br />

or with your rent.<br />

The government recently announced how much money<br />

it will give to the council for 2014/15 <strong>and</strong> suggested<br />

how much this would be in the coming years. This<br />

grant makes a significant contribution to the council’s<br />

income along with <strong>Business</strong> <strong>Rates</strong>, <strong>and</strong> <strong>Council</strong> <strong>Tax</strong>.<br />

<strong>Council</strong> <strong>Tax</strong> is the only part of our budget that we control <strong>and</strong> so the fall in the grant<br />

has led to the council increasing <strong>Council</strong> <strong>Tax</strong> by 1.94% as well as major savings having<br />

to be made. The grants are at the level we assumed in planning for 2014/15 which<br />

requires cutbacks of £21.7m in order to balance the budget. Unlike <strong>other</strong> organisations<br />

the council can’t borrow to fund its budget so we need to balance how much we<br />

spend with how much we get in.<br />

These cutbacks have already been identified as part of our two year budget that were<br />

agreed last February (2013).<br />

The choices which we have to make in order to find this level of savings are very<br />

difficult, but the council remains committed to protecting the most vulnerable children<br />

<strong>and</strong> adults; <strong>and</strong> supporting the local economy.<br />

Despite the challenging economic situation the council is using one off money to<br />

improve Bolton town centre <strong>and</strong> <strong>other</strong> areas, <strong>and</strong> recent announcements by the private<br />

sector show there is strong interest in investing in the town. One off funding has also<br />

been made available to provide additional repairs to both major <strong>and</strong> residential roads<br />

as well as investing in facilities for young people.<br />

<strong>Council</strong>lor Cliff Morris<br />

Leader of the <strong>Council</strong><br />

3


How your money is spent<br />

No one likes receiving a bill, but it helps if<br />

you know how your money is being spent.<br />

Bolton <strong>Council</strong> collects your bin of course,<br />

but did you know that the council also<br />

provides a wide range of <strong>other</strong> <strong>services</strong><br />

that we all rely on throughout our lives?<br />

Here are some of the <strong>services</strong> that<br />

your council tax <strong>and</strong> business rates<br />

contributes to:<br />

• Emptying your bins<br />

• Recycling<br />

• Keeping Bolton’s streets clean<br />

• Maintaining <strong>and</strong> repairing roads <strong>and</strong><br />

bridges<br />

• Providing libraries <strong>and</strong> art galleries<br />

• Leisure facilities including swimming<br />

pools, sports centres <strong>and</strong> parks<br />

• Caring for children, the elderly <strong>and</strong><br />

<strong>other</strong> vulnerable people<br />

• Children’s <strong>services</strong>, such as schools,<br />

children’s centres, before <strong>and</strong> after<br />

school clubs <strong>and</strong> youth <strong>services</strong><br />

• Traffic management <strong>and</strong> road safety<br />

• Making sure that consumers are<br />

protected against dangerous goods<br />

• Registering births, deaths <strong>and</strong><br />

marriages<br />

• Housing benefits<br />

• Planning <strong>and</strong> building control<br />

• Community centres <strong>and</strong> youth centres<br />

• Helping to regenerate Bolton<br />

Part of the council tax you pay also goes<br />

to Greater Manchester Police <strong>and</strong> the<br />

Greater Manchester Fire <strong>and</strong> Rescue<br />

Authority to help pay for the police <strong>and</strong><br />

fire <strong>services</strong>. Some money is also paid<br />

out to <strong>other</strong> organisations such as the<br />

Passenger Transport Authority to help<br />

pay for public transport.<br />

There is more information on how<br />

your money is spent on pages 14 <strong>and</strong><br />

15 of this booklet.<br />

Where does the council’s money<br />

come from?<br />

Bolton <strong>Council</strong>’s net budget requirement<br />

for 2014/15 is £223m. Out of this £92m<br />

or 41% comes from central government<br />

in the form of grants. Your council tax<br />

contributes £89m or 40% <strong>and</strong> your<br />

business rates contribute £42m or 19%<br />

of the available money we have to spend<br />

on <strong>services</strong>.<br />

4


Your council tax<br />

<strong>Council</strong> tax b<strong>and</strong>s<br />

The Valuation Office Agency (VOA) is responsible for setting the b<strong>and</strong>s which are based<br />

on property values at 1 April 1991. Your council tax bill shows which b<strong>and</strong> your<br />

property is in.<br />

<strong>Council</strong> tax charge 2014/15 <strong>and</strong> valuation b<strong>and</strong> ranges<br />

B<strong>and</strong><br />

Bolton<br />

Charge<br />

Blackrod<br />

Charge<br />

Horwich<br />

Charge<br />

West’ton<br />

Charge<br />

A<br />

B<br />

C<br />

D<br />

E<br />

F<br />

G<br />

H<br />

£40,000 or less<br />

£40,001 to £52,000<br />

£52,001 to £68,000<br />

£68,001 to £88,000<br />

£88,001 to £120,000<br />

£120,001 to £160,000<br />

£160,001 to £320,000<br />

£320,001 or more<br />

£990.99<br />

£1,156.17<br />

£1,321.33<br />

£1,486.50<br />

£1,816.82<br />

£2,147.16<br />

£2,477.49<br />

£2,973.00<br />

£1,009.82<br />

£1,178.13<br />

£1,346.43<br />

£1,514.74<br />

£1,851.34<br />

£2,187.95<br />

£2,524.56<br />

£3,029.48<br />

£1,008.75<br />

£1,176.89<br />

£1,345.01<br />

£1,513.14<br />

£1,849.38<br />

£2,185.64<br />

£2,521.89<br />

£3,026.28<br />

£1,001.62<br />

£1,168.58<br />

£1,335.51<br />

£1,502.45<br />

£1,836.31<br />

£2,170.20<br />

£2,504.07<br />

£3,004.90<br />

B<strong>and</strong>ing appeals<br />

If you think your b<strong>and</strong> may be wrong, you<br />

can ask the Valuation Office to review it:<br />

Manchester Valuation Office<br />

17th Floor Portl<strong>and</strong> Tower<br />

Portl<strong>and</strong> Street, Manchester M1 3LD<br />

Tel: 03000 501501<br />

Email: ctnorth@voa.gsi.gov.uk<br />

Website: www.voa.gov.uk<br />

Please note<br />

You must continue to pay your council tax<br />

bill while you have any b<strong>and</strong>ing query or<br />

appeal pending with the Valuation Office.<br />

Further information is available at<br />

www.voa.gov.uk<br />

5


Your council tax continued...<br />

Scam alert<br />

Trading St<strong>and</strong>ards advise caution if you<br />

receive a call from anyone saying you are<br />

in the wrong council tax b<strong>and</strong> or you are<br />

entitled to a refund of council tax. The<br />

caller will charge a fee <strong>and</strong> some have<br />

given misleading information including<br />

false claims that:<br />

• They are from the council or <strong>other</strong><br />

official body<br />

• They are working with the police<br />

• It will cost you more to challenge your<br />

tax b<strong>and</strong> on your own<br />

• The council or VOA will not help you<br />

Remember that:<br />

• Nobody can guarantee you a lower<br />

council tax b<strong>and</strong><br />

• The vast majority of b<strong>and</strong>ings are<br />

correct<br />

• It’s free to challenge or enquire about<br />

your council tax b<strong>and</strong><br />

• These companies do little more than<br />

what you can do for yourself for free<br />

If you think you have been misled,<br />

report it to Trading St<strong>and</strong>ards<br />

on 08454 040506.<br />

Charge appeals<br />

If you think that either you or your<br />

property should not be subject to a<br />

council tax charge, you may appeal to the<br />

council tax office.<br />

Discounts for occupied properties<br />

If you have already been awarded a<br />

discount it will show on your bill.<br />

• If you are the only adult (over 18) living<br />

at your address, you can claim a 25%<br />

discount off your bill<br />

• If only one adult living at your address is<br />

counted then a 25% discount can be<br />

claimed<br />

• If none of the adults living at your<br />

address are counted then a 50%<br />

discount can be claimed <strong>and</strong> in some<br />

cases an exemption may apply - see<br />

Exemptions for occupied properties<br />

• If you have a second home that is<br />

provided under a contract of<br />

employment then a 50% discount can<br />

be claimed<br />

Adults who are not counted<br />

Here are examples of people who are not<br />

counted:<br />

• Full-time students, student nurses,<br />

apprentices <strong>and</strong> those people under 25<br />

on youth training schemes<br />

• People permanently resident in hospital<br />

or in care homes<br />

• People who are severely mentally<br />

impaired<br />

• Carers - people living with <strong>and</strong> caring<br />

for someone who is not their spouse,<br />

partner or child under 18<br />

• 18 or 19 year olds who are still at<br />

school or college or have just left<br />

• 18 year olds for whom child benefit is<br />

still being paid<br />

• Members of religious communities,<br />

such as monks or nuns<br />

• People staying in hostels or night<br />

shelters<br />

• People in prison or detention (except<br />

those in prison for non-payment of<br />

council tax or a fine)<br />

Discount for annexes<br />

This is a new 50% discount from 1 April<br />

2014 for annexes that are either being<br />

6


used as part of the main residence or are<br />

occupied by relatives of the person who is<br />

responsible for the council tax on the main<br />

dwelling. Please contact the council tax<br />

office for further details if you think you<br />

may be entitled to this discount.<br />

Reductions for people with<br />

disabilities<br />

If there is a room, extra space or an<br />

additional bathroom or kitchen in your<br />

property that is needed by a disabled<br />

person who lives there, you may get a<br />

reduction in your council tax. This<br />

reduction is the equivalent of your b<strong>and</strong><br />

being reduced to the one below, or by a<br />

sixth if your property is in a b<strong>and</strong> A.<br />

Exemptions for occupied properties<br />

• Occupied only by people under 18<br />

• Occupied only by people who are fulltime<br />

students or student nurses<br />

• Occupied only by people who are<br />

severely mentally impaired<br />

• Where the property is part of an<strong>other</strong><br />

property <strong>and</strong> a dependant relative lives<br />

in it, such as a ‘granny flat’ or annex.<br />

Unoccupied properties<br />

Second homes <strong>and</strong> properties which<br />

are unoccupied <strong>and</strong> furnished<br />

There is no discount on these properties<br />

whilst they remain furnished. This means<br />

that a full (100%) charge will be payable.<br />

Unoccupied <strong>and</strong> unfurnished<br />

properties<br />

The following discounts <strong>and</strong> charges apply<br />

based on when your property first became<br />

unoccupied <strong>and</strong> unfurnished:<br />

The first 3 months – a 100% discount<br />

will be given from the date of vacation for a<br />

period of up to 3 months, so there will be<br />

no charge.<br />

After 3 months <strong>and</strong> up to 6 months –<br />

if the property remains unoccupied <strong>and</strong><br />

unfurnished a 25% discount will be given<br />

so the council tax charge will be 75% of<br />

the full charge for the property.<br />

After 6 months <strong>and</strong> up to 2 years – if<br />

the property remains unoccupied <strong>and</strong><br />

unfurnished no discount will be given so<br />

the full council tax charge will payable for<br />

the property.<br />

After 2 years – when the property has<br />

been unoccupied <strong>and</strong> unfurnished for 2<br />

years then a 50% premium will be payable<br />

on top of the full charge. This will mean<br />

that a 150% charge will be payable.<br />

However, the 50% premium should not be<br />

charged on any property that:<br />

• Would be the sole or main residence of<br />

a person in the armed forces who is<br />

posted away from home; or<br />

• Is an annex to a property that is being<br />

used as part of the main residence of<br />

the main dwelling.<br />

Please contact the council tax office if your<br />

property falls into either of these<br />

categories so that we can cancel any<br />

premium that you have been charged.<br />

Unoccupied <strong>and</strong> unfurnished<br />

properties that are undergoing or<br />

requiring major repairs or alterations<br />

Where a property requires or is undergoing<br />

7


Your council tax continued...<br />

major repairs or structural alterations, a<br />

discount of 100% for up to 12 months<br />

can be claimed.<br />

Unoccupied properties that are<br />

exempt<br />

• Properties owned by a charity are<br />

exempt for up to six months from<br />

vacation providing that when they were<br />

last occupied they were being used for<br />

the purpose of the charity.<br />

• Properties left empty by someone who<br />

is a permanent resident in a hospital,<br />

residential or nursing home or in<br />

prison/detention<br />

• Properties left empty by someone who<br />

has left to receive care from an<strong>other</strong><br />

person<br />

• Properties left empty by someone<br />

providing care for an<strong>other</strong> person<br />

• Properties left empty that were last<br />

occupied by a full-time student who is<br />

the owner or leaseholder<br />

• Properties left empty because someone<br />

has died are exempt where probate has<br />

yet to be made <strong>and</strong> for up to six<br />

months after probate has been granted<br />

• Properties left empty because they<br />

have been repossessed or are the<br />

responsibility of a trustee in bankruptcy<br />

• Properties left empty because<br />

occupation is not allowed by law<br />

• Properties waiting to be occupied by a<br />

minister of religion<br />

Discretionary Reduction Scheme<br />

Discretionary reductions to council tax can<br />

be made if you can show you need extra<br />

help or you are affected by changes to the<br />

council tax support scheme or the<br />

changes made to council tax discounts<br />

<strong>and</strong> exemptions for unoccupied<br />

8<br />

properties. Please contact the council tax<br />

office if you wish to discuss this.<br />

Changes in circumstances<br />

Please note: You must inform the<br />

council tax office, within 21 days, of any<br />

changes that affect your charge or your<br />

right to a discount, reduction or<br />

exemption. If you fail to do this you may<br />

be required to pay a penalty of £70.<br />

Paying your council tax<br />

You have the choice of paying your<br />

council tax over 10 or 12 months.<br />

We also offer <strong>other</strong> alternatives such as<br />

weekly, fortnightly <strong>and</strong> lunar monthly (i.e.<br />

every 4 weeks) instalments by direct<br />

debit, these can be set up on our website<br />

or by telephone.<br />

Please contact the council tax office,<br />

within 14 days of receiving your bill, if you<br />

wish to change the frequency or method<br />

of paying your instalments.<br />

Problems paying<br />

If you are having problems paying your<br />

council tax, please contact us as soon as<br />

possible. We are able to make special<br />

arrangements if you are having financial<br />

difficulties.<br />

If you don’t contact us or pay on time,<br />

further action will be taken which may<br />

lead to additional costs being added to<br />

your account.<br />

Further information can be found on our<br />

website on the council tax - problems<br />

paying page. Alternatively, contact details<br />

for the council tax office can be found on<br />

the back of this leaflet.


Your business rates<br />

<strong>Business</strong> rates<br />

The non-domestic rates, or business<br />

rates, are the way that those who occupy<br />

non-domestic property contribute towards<br />

the cost of local <strong>services</strong>. Under the<br />

business rates retention arrangements<br />

introduced from 1 April 2013, authorities<br />

keep a proportion of the business rates<br />

paid locally. This provides a direct financial<br />

incentive for authorities to work with local<br />

businesses to create a favourable local<br />

environment for growth since authorities<br />

will benefit from growth in business rates<br />

revenues. The money, together with<br />

revenue from council tax payers, revenue<br />

support grant provided by the Government<br />

<strong>and</strong> certain <strong>other</strong> sums, is used to pay for<br />

the <strong>services</strong> provided by your local<br />

authority <strong>and</strong> <strong>other</strong> local authorities in your<br />

area. Further information about the<br />

business rates system, including<br />

transitional <strong>and</strong> <strong>other</strong> reliefs, may be<br />

obtained at www.gov.uk<br />

Rateable value<br />

Apart from properties that are exempt from<br />

business rates, each non-domestic<br />

property has a rateable value which is set<br />

by the Valuation Office Agency (VOA), an<br />

agency of Her Majesty’s Revenue <strong>and</strong><br />

Customs. Their full list of all rateable values<br />

is available on their website at<br />

www.voa.gov.uk. The rateable value of<br />

your property is shown on the front of your<br />

bill. This broadly represents the yearly rent<br />

the property could have been let for on the<br />

open market on a particular date. For the<br />

revaluation that came into effect on 1 April<br />

2010, this date was set as 1 April 2008.<br />

The valuation officer may alter the value if<br />

circumstances change. You (<strong>and</strong> certain<br />

<strong>other</strong>s who have an interest in the<br />

property) can appeal against the value if<br />

you believe it is wrong. Further information<br />

on how to appeal can be found on the VOA<br />

website or from your local valuation office:<br />

Manchester Valuation Office<br />

17th Floor, 53 Portl<strong>and</strong> Tower<br />

Portl<strong>and</strong> Street<br />

Manchester M1 3LD<br />

Tel: 03000 501501<br />

ratingnorthwest@voa.gsi.gov.uk<br />

National non-domestic<br />

rating multiplier<br />

The council works out the business rates<br />

bill by multiplying the rateable value of the<br />

property by the appropriate multiplier. There<br />

are two multipliers; the st<strong>and</strong>ard nondomestic<br />

rating multiplier <strong>and</strong> the small<br />

business non-domestic rating multiplier.<br />

The former is higher to pay for small<br />

business rate relief. The government sets<br />

the multipliers for each financial year for the<br />

whole of Engl<strong>and</strong>, according to formulae<br />

set by legislation. Generally, the multipliers<br />

increase in line with inflation according to<br />

the Retail Price Index in September of the<br />

preceding year. For the 2014-15 financial<br />

year, the Government has capped the<br />

increase in the multipliers at 2%.<br />

Between revaluations, the multipliers<br />

change each year in line with inflation <strong>and</strong><br />

to take account of the cost of small<br />

business rate relief. In the year of a<br />

revaluation, the multipliers are rebased to<br />

account for overall changes to total<br />

rateable value <strong>and</strong> to ensure that the<br />

revaluation does not raise extra money for<br />

Government. The current multipliers are<br />

shown on the front of your bill.<br />

<strong>Business</strong> <strong>Rates</strong> Instalments<br />

Payment of business rates is usually over<br />

10 monthly instalments. However, from this<br />

year you can now ask for your instalments<br />

to be spread over 12 months to help with<br />

9


Your business rates continued...<br />

cash flow. If you wish to take this up this<br />

offer, please contact the business rates<br />

office.<br />

Revaluation 2010 <strong>and</strong><br />

Transitional Arrangements<br />

All rateable values are generally<br />

reassessed every five years at a general<br />

revaluation to ensure bills paid by any one<br />

ratepayer reflect changes over time in the<br />

value of their property relative to <strong>other</strong>s.<br />

The current rating list is based on the 2010<br />

revaluation. The next revaluation will be<br />

postponed until 2017 to provide greater<br />

stability for businesses <strong>and</strong> to encourage<br />

economic growth. Five yearly revaluations<br />

will continue from 2017. Revaluation does<br />

not raise extra money for Government.<br />

The Government’s Written Ministerial<br />

Statement on the postponement can be<br />

found at the following link: http://www.<br />

publications.parliament.uk/pa/cm<br />

201213/cmhansrd/cm121112/wmstext<br />

/121112m0001.htm<br />

For those ratepayers who would <strong>other</strong>wise<br />

have seen significant increases in their<br />

rates liability, the Government has put in<br />

place a £2 billion transitional relief scheme<br />

to limit <strong>and</strong> phase in changes in rate bills<br />

as a result of the 2010 revaluation. To help<br />

pay for the limits on increases in bills, there<br />

were also limits on reductions in bills.<br />

Under the transition scheme, limits<br />

continue to apply to yearly increases <strong>and</strong><br />

decreases until the full amount is due<br />

(rateable value times the appropriate<br />

multiplier). The scheme applies only to the<br />

bill based on a property at the time of the<br />

revaluation. If there are any changes to the<br />

property after 1 April 2010, transitional<br />

arrangements will not normally apply to the<br />

part of a bill that relates to any increase in<br />

rateable value due to those changes.<br />

Changes to your bill as a result of <strong>other</strong><br />

10<br />

reasons (such as because of changes to<br />

the amount of small business rate relief)<br />

are not covered by the transitional<br />

arrangements. The transitional<br />

arrangements are applied automatically<br />

<strong>and</strong> are shown on the front of your bill.<br />

Empty properties<br />

<strong>Business</strong> rates is not normally payable in<br />

the first three months that a property is<br />

empty. This is extended to six months in<br />

the case of certain industrial properties.<br />

After this period, rates are payable in full<br />

unless the unoccupied property rate has<br />

been reduced by the government by order.<br />

In most cases, the unoccupied property<br />

rate is zero for properties owned by<br />

charities <strong>and</strong> community amateur sports<br />

clubs. In addition, there are a number of<br />

exemptions from the unoccupied property<br />

rate. Full details on exemptions can be<br />

obtained from the business rates office.<br />

The Government has introduced a new<br />

temporary measure for unoccupied new<br />

builds from October 2013. Unoccupied<br />

new builds will be exempt from<br />

unoccupied property rates for up to 18<br />

months (up to state aid limits) where the<br />

property comes on to the list between 1<br />

October 2013 <strong>and</strong> 30 September 2016.<br />

The 18 month period includes the initial 3<br />

or 6 month exemption <strong>and</strong> so properties<br />

may, if unoccupied, be exempt from nondomestic<br />

rates for up to an extra 15 or 12<br />

months.<br />

Partly occupied property relief<br />

A ratepayer is liable for the full nondomestic<br />

rate whether a property is wholly<br />

occupied or only partly occupied.<br />

However, where a property is partly<br />

occupied for a short time, the local<br />

authority has discretion in certain cases to<br />

award relief in respect of the unoccupied


part. Full details can be obtained from the<br />

business rates office.<br />

Small business rate relief<br />

Ratepayers who are not entitled to an<strong>other</strong><br />

m<strong>and</strong>atory relief or are liable for<br />

unoccupied property rates <strong>and</strong> occupy a<br />

property with a rateable value of less than<br />

£18,000 will have their bills calculated<br />

using the lower small business nondomestic<br />

rating multiplier.<br />

In addition, if the sole or main property is<br />

shown on the rating list with a rateable<br />

value of £12,000 or below, the ratepayer<br />

will receive a percentage reduction in their<br />

rates bill for this property. The maximum<br />

reduction is 50% for a property with a<br />

rateable value of not more than £6,000.<br />

However, until 31 March 2015 the<br />

Government has doubled the usual level of<br />

relief.<br />

This reduction/relief is available to<br />

ratepayers who occupy either:<br />

(a) one property, or<br />

(b) one main property <strong>and</strong> <strong>other</strong> additional<br />

properties providing those additional<br />

properties each have a rateable value of<br />

less than £2,600.<br />

The rateable value of the property<br />

mentioned in (a), or the aggregate rateable<br />

value of all the properties mentioned in (b),<br />

must be under £18,000 on each day for<br />

which relief is being sought. If the rateable<br />

value, or aggregate rateable value,<br />

increases above those levels, relief will<br />

cease from the day of the increase.<br />

However, the Government has introduced<br />

additional support to small businesses. For<br />

those businesses that take on an<br />

additional property which would normally<br />

have meant the loss of small business rate<br />

relief, the Government has confirmed that<br />

they will be allowed to keep that relief for a<br />

period of 12 months.<br />

An application for Small <strong>Business</strong> Rate<br />

Relief is not always required. If you think<br />

that you meet the eligibility criteria <strong>and</strong> you<br />

have not received the relief then contact<br />

the business rates office. Provided the<br />

ratepayer continues to satisfy the<br />

conditions for relief which apply at the<br />

relevant time as regards the property <strong>and</strong><br />

the ratepayer, they will automatically<br />

continue to receive relief in each new<br />

valuation period.<br />

Certain changes in circumstances will<br />

need to be notified to the local authority by<br />

the ratepayer (<strong>other</strong> changes will be<br />

picked up by the local authority). The<br />

changes which must be notified are:<br />

(a) the ratepayer taking up occupation of<br />

an additional property, <strong>and</strong><br />

(b) an increase in the rateable value of a<br />

property occupied by the ratepayer in<br />

an area <strong>other</strong> than the area of the local<br />

authority which granted the relief.<br />

Full details on the eligibility criteria <strong>and</strong> on<br />

how to apply for this relief are available<br />

from the business rates office.<br />

Charity <strong>and</strong> Community Amateur<br />

Sports Club (CASC) relief<br />

Charities <strong>and</strong> registered CASCs are<br />

entitled to 80% relief where the property is<br />

occupied by the charity or the club, <strong>and</strong> is<br />

wholly or mainly used for the charitable<br />

purposes of the charity (or of that <strong>and</strong><br />

<strong>other</strong> charities), or for the purposes of the<br />

club (or of that <strong>and</strong> <strong>other</strong> CASCs).<br />

The local authority has discretion to give<br />

further relief on the remaining bill. Full<br />

details can be obtained from the business<br />

rates office.<br />

11


Your business rates continued...<br />

Local Discounts<br />

Local authorities have a general power to<br />

grant discretionary local discounts. Full<br />

details can be obtained from the business<br />

rates office.<br />

Retail Discounts<br />

The Government is giving funding to local<br />

authorities so that they can provide a<br />

discount worth up to £1,000 a year, in both<br />

2014-15 <strong>and</strong> 2015-16, to retail premises<br />

with a rateable value of up to £50,000. This<br />

will provide support to premises including<br />

pubs, cafes, restaurants <strong>and</strong> shops.<br />

The Government is also giving funding to<br />

local authorities so that they can provide a<br />

50% discount for 18 months for those<br />

businesses that move into retail premises<br />

that have been empty for a year or more.<br />

This is available for businesses which move<br />

into empty premises between 1 April 2014<br />

<strong>and</strong> 31 March 2016.<br />

The award of such discounts is considered<br />

likely to amount to state aid. However it will<br />

be state aid compliant where it is provided<br />

in accordance with the De Minimis<br />

Regulations (1407/2013). The De Minimis<br />

Regulations allow an undertaking to receive<br />

up to €200,000 ‘de minimis’ aid over a<br />

rolling three year period. If you are<br />

receiving, or have received, any ‘de<br />

minimis’ aid granted during the current or<br />

two previous financial years (from any<br />

source), you should inform the local<br />

authority immediately with details of the aid<br />

received. Full details can be obtained from<br />

the business rates office.<br />

Hardship relief<br />

The local authority has discretion to give<br />

hardship relief in specific circumstances.<br />

Full details can be obtained from the<br />

business rates office.<br />

12<br />

Cancellation of backdated<br />

rates liabilities<br />

The Government has put in place<br />

regulations to allow for the cancellation of<br />

certain backdated business rates liabilities.<br />

The relevant regulations, the Non-<br />

Domestic Rating (Cancellation of<br />

Backdated Liabilities) Regulations 2012 (SI<br />

2012/ 537), can be found on the<br />

www.legislation.gov.uk website.<br />

Information on the type of backdated rates<br />

liability that can be cancelled is available<br />

with <strong>Business</strong> <strong>Rates</strong> Information Letter<br />

titled Cancellation of Backdated <strong>Rates</strong>:<br />

https://www.gov.uk/government/uplo<br />

ads/system/uploads/attachment_data<br />

/file/8187/<strong>Business</strong>_<strong>Rates</strong>_Informatio<br />

n_Letter_4-2012.pdf<br />

Rating advisers<br />

Ratepayers do not have to be represented<br />

in discussions about their rateable value or<br />

their rates bill. Appeals against rateable<br />

values can be made free of charge.<br />

However, ratepayers who do wish to be<br />

represented should be aware that<br />

members of the Royal Institution of<br />

Chartered Surveyors (RICS – website:<br />

www.rics.org) <strong>and</strong> the Institute of<br />

Revenues Rating <strong>and</strong> Valuation (IRRV –<br />

website: www.irrv.net) are qualified <strong>and</strong> are<br />

regulated by rules of professional conduct<br />

designed to protect the public from<br />

misconduct. Before you employ a rating<br />

adviser, you should check that they have<br />

the necessary knowledge <strong>and</strong> expertise,<br />

as well as appropriate indemnity<br />

insurance. Take great care <strong>and</strong>, if<br />

necessary, seek further advice before<br />

entering into any contract.


Your information<br />

Data protection<br />

In order to operate efficiently, Bolton<br />

<strong>Council</strong> has to collect <strong>and</strong> use information<br />

about people we provide <strong>services</strong> to, <strong>and</strong><br />

<strong>other</strong>s we have contact with. These may<br />

include members of the public, current,<br />

past <strong>and</strong> prospective employees, clients<br />

<strong>and</strong> customers, <strong>and</strong> suppliers. We may<br />

share information you provide to us, such<br />

as council tax <strong>and</strong> benefits data, within<br />

the council <strong>and</strong> with government bodies<br />

<strong>and</strong> <strong>other</strong> authorities, where it is<br />

necessary <strong>and</strong> the law allows it, to ensure<br />

better service delivery, <strong>and</strong> to meet legal<br />

obligations.<br />

This personal information must be<br />

h<strong>and</strong>led <strong>and</strong> dealt with properly, however<br />

it is collected, recorded <strong>and</strong> used, <strong>and</strong><br />

whether it be on paper, in computer<br />

records or recorded by any <strong>other</strong> means,<br />

<strong>and</strong> there are safeguards within the<br />

council to ensure this.<br />

Bolton <strong>Council</strong> regards the lawful <strong>and</strong><br />

correct treatment of personal information<br />

as very important to its successful<br />

operations <strong>and</strong> to maintaining confidence<br />

between the council <strong>and</strong> those with<br />

whom it carries out business. The council<br />

will ensure that it treats personal<br />

information lawfully <strong>and</strong> correctly.<br />

Bolton <strong>Council</strong> promises to process your<br />

personal data in accordance with the<br />

Data Protection Act 1998 <strong>and</strong> <strong>other</strong><br />

relevant legislation.<br />

To find out more about the council’s<br />

commitment <strong>and</strong> how we process your<br />

personal data <strong>and</strong> keep it secure visit the<br />

councils website www.bolton.gov.uk,<br />

email: freedomofinfo@bolton.gov.uk<br />

or contact:<br />

Corporate Information Manager,<br />

Corporate Information Unit, Bolton<br />

<strong>Council</strong>, 3rd Floor, The Wellsprings,<br />

Bolton BL1 1US<br />

For more information about data<br />

protection contact:<br />

Information Commissioner’s Office,<br />

Wycliffe House, Water Lane,<br />

Wilmslow, Cheshire SK9 5AF.<br />

Tel: 01625 545745<br />

Website: www.ico.gov.uk<br />

Individual Electoral Registration<br />

Individual Electoral Registration (IER) is the<br />

voter registration system which will take<br />

effect from 10 June 2014.<br />

As part of the transition to IER the<br />

<strong>Council</strong>’s Electoral Registration Officer is<br />

now required to send Electoral Register<br />

data to the Department of Work <strong>and</strong><br />

Pensions (DWP) to match the electoral<br />

register against data held by the DWP.<br />

Information regarding IER will be sent to all<br />

electors in July 2014.<br />

13


Financial information<br />

Reasons for the decrease in Bolton’s net budget requirement<br />

Inflation pressures<br />

£m £m<br />

Adult Services 1.2<br />

Children’s Services 0.9<br />

Environmental Services 0.5<br />

Development <strong>and</strong> Regeneration 0.2<br />

Housing 0.1<br />

Central including transport <strong>and</strong> waste disposal levies 2.7<br />

Capital financing 0.0<br />

Total 5.6<br />

Dem<strong>and</strong> pressures<br />

Adult Services 0.7<br />

Children’s Services 0.2<br />

Environmental Services 0.3<br />

Development <strong>and</strong> Regeneration 0.0<br />

Housing 0.0<br />

Central including transport <strong>and</strong> waste disposal levies 1.8<br />

Capital financing 0.8<br />

Total 3.8<br />

Inflation <strong>and</strong> dem<strong>and</strong> pressures 9.4<br />

Savings<br />

Adult Services -2.5<br />

Children’s Services -2.7<br />

Environmental Services -3.4<br />

Development <strong>and</strong> Regeneration -1.2<br />

Housing -0.2<br />

Central including transport <strong>and</strong> waste disposal levies -10.9<br />

Capital financing -0.8<br />

Total -21.7<br />

Total decrease -12.3<br />

14


How the council tax has changed £m<br />

2013-14 B<strong>and</strong> D council tax £1,459.24<br />

Equivalent number of B<strong>and</strong> D properties 69,053<br />

B<strong>and</strong> D council tax multiplied by number of properties equals:<br />

Total council tax levy 2013-14 100.8<br />

2014-15 net budget requirement<br />

Gross<br />

Expenditure<br />

£m<br />

Net budget<br />

2014-15<br />

£m<br />

Change from<br />

2013-14<br />

£m<br />

Adult Services 113.5 70.1 -0.6<br />

Children’s Services 305.6 52.4 -1.6<br />

Environmental Services 79.4 27.7 -2.6<br />

Development <strong>and</strong> Regeneration 13.3 7.6 -1.0<br />

Housing 6.7 2.2 -0.1<br />

Central including transport <strong>and</strong> 196.6 66.0 -6.4<br />

waste disposal levies<br />

Capital financing 11.4 11.4 0.0<br />

726.5 237.4<br />

Total decrease in net budget requirement -12.3<br />

2014-15 External finance<br />

Revenue support grant <strong>and</strong> business rates top up 92.2 -15.8<br />

Retained business rates 41.9 1.0<br />

Total decrease in external finance 134.1 -14.8<br />

Precept for Bolton <strong>Council</strong> 88.3 2.3<br />

Other precepts<br />

Greater Manchester Police Authority 10.5 0.2<br />

Greater Manchester Fire <strong>and</strong> Rescue Authority 4.0 0.0<br />

Collection Fund Surplus 0.5 0.0<br />

Total decrease in precepts 2.5<br />

Total council tax levy 2014-15 103.3<br />

Equivalent number of B<strong>and</strong> D properties 69,162<br />

Total council tax levy by number of properties equals:<br />

B<strong>and</strong> D council tax 2014-15 1,486.50<br />

Precept<br />

B<strong>and</strong> D<br />

equivalent<br />

council tax<br />

Parish precepts - an additional charge for 2014-15:<br />

Blackrod 49,900 28.24<br />

Horwich 185,386 26.64<br />

Westhoughton 129,049 15.95<br />

For comparison the 2013-14 parish precepts were:<br />

Blackrod 49,000 27.90<br />

Horwich 184,386 26.63<br />

Westhoughton 129,049 16.00


Are you entitled to benefits?<br />

Local <strong>Council</strong> <strong>Tax</strong> Support<br />

You can apply for <strong>Council</strong> <strong>Tax</strong> Support if<br />

you are in receipt of state benefits <strong>and</strong> also<br />

if you are on a low income.<br />

If you pay council tax why not find out if<br />

you can get a reduction based on your<br />

circumstances? You can get a<br />

personalised calculation using the online<br />

calculator at www.bolton.gov.uk/<br />

benefitscalculator<br />

Housing Benefit / Local Housing<br />

Allowance (LHA)<br />

If you rent your home, you may be able to<br />

claim housing benefit to help with your<br />

rent. However, if you live in privately rented<br />

property you will need to claim local<br />

housing allowance. There is more<br />

information about local housing allowance<br />

on our website at www.bolton.gov.uk<br />

Savings <strong>and</strong> capital up to £6,000 (£10,000<br />

for those of pension age) are ignored,<br />

anything above this could affect<br />

entitlement to benefit, <strong>and</strong> if you have over<br />

£16,000 you will not normally qualify.<br />

When calculating council tax support,<br />

housing benefit <strong>and</strong> local housing<br />

allowance, we look at your circumstances<br />

which may include:<br />

• Your income<br />

• Your savings <strong>and</strong> capital<br />

• The size of your home<br />

• The amount of your rent<br />

• Other people who live with you<br />

If you are not sure if you will qualify, either<br />

contact the housing benefit service (see<br />

page 2) or you can get a personalised<br />

calculation using the online calculator at<br />

www.bolton.gov.uk/benefitscalculator<br />

Discretionary Housing Payments<br />

Discretionary housing payments can top<br />

up benefit awards. They are awarded for<br />

limited periods <strong>and</strong> are for people who<br />

already get housing benefit or local<br />

housing allowance who are struggling<br />

financially. If you need an application form<br />

please wee our website at<br />

www.bolton.gov.uk<br />

Discretionary <strong>Council</strong> <strong>Tax</strong><br />

Reduction Scheme<br />

A discretionary reduction may be awarded<br />

where you are struggling to pay your<br />

<strong>Council</strong> <strong>Tax</strong>. Anyone can apply whether<br />

you are in receipt of benefits or working.<br />

The scheme is designed to offer short<br />

term help to those customers who are<br />

struggling financially. Every application will<br />

be considered individually, if you wish to<br />

apply for this, please complete the<br />

application form available on our website<br />

at www.bolton.gov.uk<br />

Home visits<br />

The Benefits Service has a dedicated team<br />

who can visit people in their own homes.<br />

A visiting service is provided to:<br />

• Residents over the age of 60<br />

• Residents with a disability<br />

• Residents who are vulnerable<br />

The team offer advice on <strong>and</strong> complete<br />

application forms on a range of benefits,<br />

to find out more contact us (see page 2) if<br />

you would like to request a home visit.<br />

16


The Welfare Reform Act has<br />

introduced a number of changes<br />

which will affect housing benefit <strong>and</strong><br />

council tax benefit.<br />

Changes to Local Housing Allowance<br />

(LHA) From April 2013<br />

From 1 January 2013, customers will no<br />

longer have a LHA anniversary date. At<br />

the moment the anniversary date can<br />

differ for each customer depending when<br />

your claim for housing benefit was made.<br />

This change means that all LHA claims will<br />

be reviewed on 1 April each year (or the<br />

first Monday following this date if your rent<br />

is charged weekly).<br />

Increases <strong>and</strong> decreases in rent for<br />

LHA customers<br />

From April 2013 we will be able to revise<br />

your LHA amount if you have a change to<br />

your rent. At present, changes to your rent<br />

are ignored until you reach your LHA<br />

anniversary date.<br />

For more information please see the<br />

housing benefits pages on our website<br />

www.bolton.gov.uk<br />

Under occupancy in social housing<br />

In April 2013 there were changes to the<br />

way your housing benefit is calculated if<br />

you live in accommodation rented to you<br />

by a local authority, registered housing<br />

association or <strong>other</strong> registered social<br />

l<strong>and</strong>lord.<br />

A 14% reduction will be made to your<br />

eligible rent if you under occupy your<br />

home by one bedroom <strong>and</strong> a 25%<br />

reduction for two bedrooms or more. The<br />

new rules will allow you one bedroom for:<br />

• every adult couple (married or<br />

unmarried)<br />

• any <strong>other</strong> adult aged 16 or over<br />

• any two children of the same sex aged<br />

under 16<br />

• any two children aged under 10<br />

• any <strong>other</strong> child (<strong>other</strong> than a foster child<br />

or child whose main home is elsewhere)<br />

• a carer (or team of carers) who do not<br />

live with you but provide you or your<br />

partner with overnight care<br />

There are certain circumstances where the<br />

size limit rules will not be applied:<br />

• State pension credit age – If you are<br />

over state pension credit age or have a<br />

partner over state pension credit age<br />

• Temporary accommodation – If you<br />

have been accepted as homeless under<br />

homelessness legislation of the Housing<br />

Act 1996 <strong>and</strong> placed in temporary<br />

accommodation by the local authority<br />

• Shared ownership – If you part<br />

own/part rent your home<br />

• Supported “exempt”<br />

accommodation – If you live in a<br />

property run by housing associations or<br />

charities which provide care/support or<br />

supervision.<br />

For more information please see the<br />

housing benefits pages on our website<br />

www.bolton.gov.uk<br />

Household benefit cap<br />

From September 2013 the Government<br />

put a limit on the total amount of benefit<br />

that working age people can receive.<br />

17


Are you entitled to benefits?<br />

continued...<br />

This means that households claiming out<br />

of work benefits will no longer receive<br />

more in benefits than the average wage<br />

paid to those who are working.<br />

Total benefit payable will be limited to a<br />

maximum of £500 each week for couples<br />

<strong>and</strong> lone parents <strong>and</strong> £350 for single<br />

people, though entitlement to certain <strong>other</strong><br />

benefits may exempt you from the<br />

household benefit cap.<br />

• They receive information about a change<br />

in care or mobility needs on or after 28<br />

October<br />

• Their fixed term award is due to expire<br />

on or after 17 March 2014<br />

• Children turn 16 years old on or after 7<br />

October 2013 (unless they have been<br />

awarded DLA under the Special Rules<br />

for terminally ill people) or<br />

• An existing DLA claimant wishes to<br />

claim PIP instead of their DLA.<br />

Local authorities will be responsible for<br />

applying the household benefit cap to new<br />

<strong>and</strong> existing claims, through housing<br />

benefit reductions.<br />

For more information please see the<br />

housing benefits pages on our website<br />

www.bolton.gov.uk, where there is a link<br />

for you to use to see if you are affected by<br />

the benefit cap. To use this tool you will<br />

need to know the weekly award for each<br />

benefit or allowance that you <strong>and</strong> any<br />

member of your household receives<br />

Other welfare benefit changes<br />

Personal Independence Payments<br />

As part of the Governments wider welfare<br />

reform, Personal Independence Payment<br />

(PIP) has replaced Disability Living<br />

Allowance (DLA) for people who were<br />

aged 16 to 64 on 8 April 2013 or reach<br />

age 16 after that date. This was initially for<br />

new claims only.<br />

From 28 October 2013, they started<br />

inviting individuals if:<br />

From 13 January 2014, they will extend the<br />

areas where they are inviting existing DLA<br />

claimants to claim PIP (under the<br />

circumstances described above) to cover<br />

the North East. To find out more contact us<br />

(see page 2) or visit www.gov.uk<br />

Universal Credit<br />

From April 2013 the DWP started to<br />

introduce Universal Credit to claimants<br />

within certain areas of North West Engl<strong>and</strong>.<br />

This pathfinder stage was part of the<br />

stepped approach before implementing it<br />

fully across the country.<br />

At this time, eligibility to claim Universal<br />

Credit depends on where you live <strong>and</strong> your<br />

personal circumstances.<br />

They plan to make Universal Credit<br />

available in each part of Great Britain<br />

during 2016. New claims to existing<br />

benefits, which Universal Credit is<br />

replacing, will then cease, with the vast<br />

majority of claimants moving onto Universal<br />

Credit during 2016 <strong>and</strong> 2017.<br />

18


Free school meals <strong>and</strong><br />

clothing allowance<br />

What are free school meals?<br />

They are school dinners for children<br />

between the ages of 4 <strong>and</strong> 16 who attend<br />

full time school. They may also be awarded<br />

to some children outside this age range<br />

who attend full time school or nursery.<br />

What is School Clothing Allowance?<br />

It is a benefit paid to help meet the cost of<br />

essential school clothing for children who<br />

attend full time school in years 7 <strong>and</strong> 9.<br />

document showing that you are getting<br />

one of the above qualifying benefits.<br />

You do not need to make a separate<br />

claim if you are already getting or have<br />

applied for Housing Benefit / <strong>Council</strong> <strong>Tax</strong><br />

Benefit or Free School Meals. We will use<br />

the information <strong>and</strong> evidence you have<br />

already provided to confirm your<br />

entitlement. For more information contact<br />

the housing benefit service (see page 2).<br />

Do I qualify?<br />

To qualify you or your partner must be<br />

getting one of the following:<br />

• Income Support<br />

• Income Based Job Seekers Allowance<br />

• Income Related Employment <strong>and</strong><br />

Support Allowance<br />

• Guarantee element of Pension Credit<br />

• Support under part VI of the Immigration<br />

<strong>and</strong> Asylum Act 1999<br />

• Child <strong>Tax</strong> Credit only (without Working<br />

<strong>Tax</strong> Credit) <strong>and</strong> have an annual income<br />

of less than £16,190.<br />

• Universal Credit<br />

What evidence is required <strong>and</strong> how<br />

do I apply?<br />

You need to provide an up to date<br />

Fraud<br />

Bolton <strong>Council</strong> has a dedicated benefit<br />

fraud investigation team, committed to<br />

the prevention, detection <strong>and</strong> deterrence<br />

of fraudulent claims.<br />

Report those you suspect are committing<br />

Housing Benefit/<strong>Council</strong> <strong>Tax</strong> Support<br />

How much School Clothing<br />

Allowance will I get?<br />

The amount you may receive depends on<br />

which school year the child is in. For year<br />

7 children it is £30.00 <strong>and</strong> for year 9 it is<br />

£25.00.<br />

Please note that these are not<br />

payable in respect of children who<br />

attend private schools.<br />

From September 2014 the Government<br />

has confirmed that all pupils in<br />

Reception, Year 1 <strong>and</strong> Year 2 in state<br />

funded schools will be eligible to have a<br />

free school meal. This will be called a<br />

Universal Free School Meal.<br />

fraud to the Bolton <strong>Council</strong> on 01204<br />

333800 or visit www.bolton.gov.uk<br />

Please provide as much information <strong>and</strong><br />

detail as possible. Bolton <strong>Council</strong> takes all<br />

allegations of fraud seriously.<br />

19


Do it online… www.bolton.gov.uk/doitonline<br />

For the <strong>services</strong> included in this booklet, here’s what you can now do online on<br />

our website:<br />

<strong>Council</strong> tax<br />

• Make payments<br />

• Register to view your account online -<br />

see bills, <strong>other</strong> notices, payments <strong>and</strong><br />

balances<br />

• Set up or amend a direct debit<br />

• Request e-billing<br />

• Search for a council tax b<strong>and</strong><br />

• Report a change of address<br />

• Download application forms for<br />

discounts <strong>and</strong> exemptions<br />

Benefits<br />

• Check whether you are entitled to<br />

housing benefit or council tax support<br />

<strong>and</strong> make a claim online<br />

• Register to view your account online -<br />

see notifications, details of claims <strong>and</strong><br />

payment amounts<br />

• Report a change in circumstances<br />

• Make payments for housing benefit<br />

overpayments<br />

• Request a form<br />

• Request assistance to challenge or<br />

appeal a benefit decision<br />

• Request help under the local welfare<br />

provision scheme<br />

• L<strong>and</strong>lords can view tenant’s details<br />

online (where housing benefit is paid<br />

direct) - see notifications, payment<br />

details <strong>and</strong> export payment schedules.<br />

• L<strong>and</strong>lords can report a tenant moving in<br />

or out<br />

<strong>Business</strong> rates<br />

• Make payments<br />

• Register to view your account online -<br />

see bills, <strong>other</strong> notices, payments <strong>and</strong><br />

balances<br />

• Set up or amend a direct debit<br />

• Request e-billing<br />

• Search for rateable values<br />

You can also find further information <strong>and</strong><br />

forms on the <strong>Council</strong> <strong>Tax</strong>, <strong>Business</strong> <strong>Rates</strong><br />

<strong>and</strong> Benefits pages on our website.<br />

Large print, interpretation, text only<br />

<strong>and</strong> audio formats of this document<br />

can be arranged on request.<br />

Tel: 01204 333333<br />

Email: council.tax@bolton.gov.uk<br />

Web: www.bolton.gov.uk<br />

Published March 2014 by Bolton <strong>Council</strong>

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