Policy paper

Business rate retention and non-domestic rates 2024 to 2025

Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.

• From: Ministry of Housing, Communities and Local Government
• Published: 21 July 2025

This was published under the 2024 to 2026 Starmer Labour government

Applies to England

Documents

Main Non-Domestic Rating Account 2024-25

Ref: ISBN 978-1-5286-5831-7, HC 1204

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Main Non-Domestic Rating Account 2024-25

Ref: ISBN 978-1-5286-5831-7, HC 1204

PDF, 252 KB, 18 pages

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Main Non-Domestic Rating Account 2024-25 (print version)

Ref: ISBN 978-1-5286-5831-7, HC 1204

PDF, 783 KB, 24 pages

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Levy Account 2024-25

Ref: ISBN 978-1-5286-5832-4, HC 1205

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Levy Account 2024-25

Ref: ISBN 978-1-5286-5832-4, HC 1205

PDF, 242 KB, 17 pages

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Levy Account 2024-25 (print version)

Ref: ISBN 978-1-5286-5832-4, HC 1205

PDF, 796 KB, 24 pages

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This file may not be suitable for users of assistive technology.

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.

Details

Business rates retention legislation requires the production of 2 annual accounts - the main rating account and the levy account. These accounts serve to demonstrate the workings of business rates retention.

Published 21 July 2025