Collection

Business rate retention and non-domestic rates accounts

This collection brings together the annual business rate retention accounts.

The business rate retention accounts are required under Schedule 7B of the Local Government Finance Act 1988. These accounts comprise of:

  • main non-domestic rating account
  • levy account

These accounts serve to demonstrate the workings of business rate retention.

Prior to the introduction of business rates retention in 2013 to 2014, the Department for Communities and Local Government operated a pooled system of non-domestic rates and redistribution to local authorities.

Note that 2013 to 2014 was a transitional year with the production of the final account under the old ‘pooled’ system and the new business rates retention system. For years prior to 2013 to 2014, see pooling of non-domestic rates and redistribution to local authorities.

Documents

Published 25 June 2015