| Description | This series includes the rate books for Tameside. Rate books dated 1975-1985 were destroyed under the Rating Office's permission due to a lack of storage space.
Helpful hints for Tameside Rate Books
Understanding the codes in the rate books:
Property referenceshad several components and would begin with a letter A-Z
e.g. X - Stalybridge
The next 3 digits were the street reference (this allowed any street to have up to 999 streets)
e.g. 239 - Huddersfield Road
The next three digits were the house number
e.g. 123
Then another two digits known as the sub codes could be used for a garage site at the rear of a particular address or to denote flat numbers in a divided house
e.g. X23912301 = Flat A, 123 Huddersfield Road, Stalybridge or X23912399 = Garage 99 rear of 123 Huddersfield Road Stalybridge
The penultimate digit is the leaver marker and would increase by one each time there was a new occupier of the property
e.g. X239123014 would indicate that the flat had four previous occupiers since 1 April 1974
The final digit is a check digit, i.e. all the other numbers were added up, multiplied and divided by thirteen, the answer being the final digit of property reference which explains the inclusion of A, B and C
e.g. X239123014C
Description codes:
A House
B House and garage
C House and car port
D Bungalow
E Bungalow and garage
F Bungalow and car port?
G Flat
J Private garage
K Shop and premises?
L Shop and flat or house?
P Office?
T Petrol Station
V Public house and premises
Y Factory
Z Something unusual, not in a standard description
Rate code:
D Domestic (where the hereditament / property is wholly domestic. This is less than commercial rates - propotions set by statute)
F Full (where the hereditament / property has no domestic element, i.e. wholly commercial premises paying full rates)
M Mixed (e.g. house and shop. At one time any hereditament that has commercial and domestic elements in the rateable value, latterly only hereditaments where the domestic element was greater than 50%)
E Eighth (e.g. commercial premises, but more domestic than commercial, where the domestic element was less than 25% but more than 12.5%)
Q Quarter of full amount (charge for commercial premises with large domestic element, where the domestic element was less than 50% but more than 25%)
District codes:
A St Peters
B Portland Place
C Market
D St Michaels
E Hurst East
F Hurst West
G Limehurst
K Audenshaw
L Denton
M Droylsden
N Littlemoss
P Dukinfield
R Hyde
S Longdendale
T Mossley
V Micklehurst
X Stalybridge
Note: A-G are all wards of Ashton-under-Lyne; Littlemoss is a sub district of Droylsden; Longdendale consisted of the villages of Mottram, Broadbottom and Hollingworth; Micklehurst is a sub district of Mossley
Names: If a name was printed in the book this will mean that the chargepayer is the same as the previous year. Obviously, occupiers stay at addresses for different lenghts of time. The names were amended manually and if an occupier left then that name was crossed out and the date te occupation ceased is in the column to the left. When a new occupier moved in the name was added and the date of the occupation was also shown on the left. This will also be indicated by a change in billing number and the leaver marker being amended.
Notes:
Council houses, flats and garages were not listed separately - they appear as a lump sum at the end of each rate book.
CHS in this section means council house sale when the house would appear separately.
The rateable value might appear in the Valuation Lists if they have survived. |
| AdminHistory | The rateable value was determined by the amount of rent that the particular property (or hereditament, to use the correct term) could attract if rented out for one year. This produced the Gross Value and from this there was a statutory deduction also known as the repairs allowance. This then produced the rateable value. The gross value was assessed by the District Valuer's Office, which was a branch of the Inland Revenue. This should mean that similar properties in different areas have the same value.
The Rateable Value for the whole Borough was added up and the amount due if the rate in the pound was one penny was calculated. This was called the penny rate product. When the total amount of money that was required by the Borough was known, this would produce a rate in the pound. In 1973, the rate in the pound in Stalybridge was £0.39 and by the last year of rating in 1989/90, the rate in the pound for Tameside was £3.376. The rate in the pound was multiplied by the Rateable Value to produce the amount due, for example, in 1989/90, £3.376 x £150 = £506.40 |
