Guidance

Explanatory note for authorities with increased business rates retention arrangements: final local government finance settlement 2026 to 2027

Explanatory note for authorities with increased business rates retention arrangements for 2026 to 2027.

• From: Ministry of Housing, Communities and Local Government
• Published: 9 February 2026

Applies to England

Documents

Explanatory note for authorities with increased business rates retention arrangements: final local government finance settlement 2026 to 2027

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This explanatory note sets out the arrangements for all authorities with ‘increased’ business rates retention (above 50% retention arrangements) for the 2026 to 2027 financial year.

Published 9 February 2026