Collection

Business rate retention and non-domestic rates accounts

This collection brings together the annual business rate retention accounts.

From:
Department for Levelling Up, Housing and Communities and Ministry of Housing, Communities & Local Government
Published
25 June 2015
Last updated
18 July 2023 — See all updates

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
Last updated 18 July 2023 + show all updates

  1. Added Business rate retention and non-domestic rates 2022 to 2023.

  2. Added Business rate retention and non-domestic rates 2021 to 2022.

  3. Added Business rate retention and non-domestic rates 2020 to 2021.

  4. Added Business rate retention and non-domestic rates 2019 to 2020.

  5. Added Business rate retention and non-domestic rates 2018 to 2019

  6. Added Business rate retention and non-domestic rates 2017 to 2018.

  7. First published.

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