Consultation outcome

Local authority funding reform – Resetting the business rates retention system

Applies to England

This consultation has concluded

Read the full outcome

Detail of outcome

Summary of responses and government response to the technical consultation on Resetting the business rates retention system from 2026 to 2027

This document summarises the responses and gives the government’s reply to the technical consultation the government ran covering the proposed approach to delivering a reset of the business rate retention system for 2026-27, to update government’s assessment of how much business rates are available through updating Business Rates Baselines (BRBs). It includes further detail on the final policy proposals and methodology for constructing BRBs. This methodology will be introduced at the provisional Local Government Finance Settlement later this year.


Original consultation

Summary

A technical consultation on the approach to a reset of business rates baselines.

This consultation ran from
to

Consultation description

This technical consultation seeks views on the approach to delivering a business rates reset, updating government’s assessment of how much business rates are available through updating business rates baselines.

It follows on from information set out in the December 2024 consultation on Local authority funding reform: objectives and principles.

Documents

Annex 1: Treatment of reliefs under the alternative 'notional gross rates payable (GRP)' method example scenarios

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email alternativeformats@communities.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Updates to this page

Published 8 April 2025
Last updated 20 November 2025 show all updates
  1. Added Summary of responses and government response to the technical consultation on Resetting the business rates retention system from 2026 to 2027.

  2. First published.

Sign up for emails or print this page