Form

NNDR3: national non-domestic rates - guidance notes

Updated 9 April 2025

Applies to England

Please read these notes before completing and submitting your NNDR3.

Introduction

1. The 2024-25 NNDR3 provides authorities with a tool by which they can calculate their certified non-domestic rating income as required by Regulation 9 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended); and calculate the final sums due by way of section 31 grant in compensation for certain government funded rates relief measures.

2. These guidance notes are intended to help billing authorities to complete the 2024-25 NNDR3. The guidance notes do not replace, or override, the legal provisions made in the Local Government Finance Act 1988, or any secondary legislation made under it. Authorities should take their own legal advice if they have doubts about what the legislation requires.

3. If authorities have any issues with the form, believe that there is something missing from it, or that something is included in it that should not apply to them, they should contact the department as soon as possible at NNDR.statistics@communities.gov.uk.

Updates to the 2024-25 NNDR3 form in comparison to the 2023-24 NNDR3 form

4. The 2024-25 NNDR3 is produced on the same basis as the 2024-25 NNDR1. This means that local authorities are required to provide disaggregated data in respect of the small and standard business rates multipliers in this. The form has been set up to allow local authorities to submit the data on this basis.

5. Unlike the 2024-25 NNDR1 form, the NNDR3 does not provide an option for local authorities to submit data on an aggregated basis. In the response to the consultation on the technical changes, the department said “If local authorities utilise the work-around measure in the NNDR1 form for 2024-25 we will assess whether the work-around measure is also needed for the 2024-25 NNDR3, scheduled to be released in Spring 2025.”It is expected that all authorities are now able to submit data on a disaggregated basis.

6. The Non-Domestic Rating (NDR) Act 2023 received Royal Assent on 26 October 2023. The Act created a number of changes to the way business rates multipliers are calculated and applied which impact the Business Rates Retention system, including to NNDR forms.

7. The most significant changes have been made to Part 3 of the form, where the data required from authorities is now split between the small and standard business rates multiplier, where previously aggregated data was collected. Specifically:

• The Act has de-coupled the small business and standard rating multipliers. Previously the standard multiplier was equal to the small business rating multiplier, plus a supplement figure (originally designed to recover the cost of small business rate relief), set at 1.3p above the small multiplier in recent years. In effect, the two multipliers therefore only changed when the small business rating multiplier changed, and they would increase or remain the same, according to the difference in the small business rating multiplier. From 2024-25, there is discretion to treat the multipliers differently – that is, to index one by CPI, whilst freezing, or under-indexing the other; or to under-index them both, but by different amounts. The concept of the supplement (and the requirement to set the supplement at a level to recover the cost of small business rate relief) has been removed; both will instead be independently linked to CPI as default. At Autumn Statement 2023, the Chancellor announced that the small business rates multiplier would be frozen at 49.9p for 2024-25 while the standard business rates multiplier will be uprated in line with September CPI from 51.2p to 54.6p.

• As a result of the change to the multipliers, both multipliers will now be factored into Part 3. Before these changes were made, MHCLG consulted with the sector; read the department’s response to the consultation. The presence of two separate multipliers will also be factored into the calculation of two separate under-indexation factors which will be applied to the collectable rates subject to the small multiplier, and collectable rates subject to the standard multiplier. These two amounts will then be added together to form a local authority’s overall under-indexation compensation shown in Part 4 of the form.

• The Act has prescribed new rules governing how business rates multipliers are set and calculated, following commitments in the Business Rates Review. Local authorities should be aware that from 1 April 2024, the small business multiplier’s eligibility was extended to properties below the threshold for the standard multiplier at £51,000 which are vacant, on the central list or occupied by charities.

• Changes to rural rates relief. Previously rural rates relief was made up of a 50% mandatory element and this was extended to 100% via a discretionary relief, compensated via section 31 grant. Following the NDR Act, this relief is now a mandatory 100% rural relief. Authorities will continue to be compensated via section 31 grant for 50% of the relief they award, reflecting the decision to change the percentage rate of relief.

• The full value of Rural Rate Relief is now included in Part 3 Line 16, as a mandatory relief. 50% of this value is then awarded to authorities as Section 31 grant compensation, based on the authority’s retention share in Part 4. Prior years’ adjustments to Rural Rates relief will still need to be split between discretionary amounts (line 52) and mandatory amounts (line 17).

• Low Carbon Heat Network relief. The scheme has been provided through section 47 discretionary relief since 1 April 2022. The parameters and conditions for accessing the relief remained unchanged once the relief became mandatory. Low Carbon Heat Network relief has now moved to the mandatory relief section of Part 3 line 21.

• Improvement relief. Section 1 of the Act provides the overarching framework for the relief. For 2024-25 the value of any relief granted in 2024-25 is collected on outturn at the NNDR3 stage only, for years from 2025-26 authorities have been asked to also provide an estimate of the relief to be granted through the NNDR1 for the year.

• From Royal Assent of the NDR Act, the restriction preventing billing authorities from making a decision to award discretionary relief more than 6 months after the end of the relevant financial year has been removed. From 1 April 2024 there will be no restriction in respect of the financial year 2023-24 onwards. This does not apply to years before 2023-24.

8. The previously announced adjustment to the 2024-25 top ups and tariffs was made as part of the 2024-25 Local Government Finance Settlement. The adjustment to the 2024-25 top ups and tariffs were made alongside the 2024-25 top up and tariff transactions in 2024-25. The multiplier cap compensation in respect of this adjustment to top up and tariffs were made alongside the reconciliations for section 31 grants from the 2023-24 NNDR3.

9. There are new Designated Areas including Freeports, Investment Zones, and Growth Zones as part of the trailblazer devolution deals for Greater Manchester and West Midlands Combined Authorities. This form treats these Designated Areas in the same way as any other type of Designated Area (e.g., Enterprise Zones). This means these new Designated Areas are incorporated into the amounts subtracted from collectable rates. The new Designated Areas include:

• The remaining Freeports, Thames and Humber, which were announced at Budget 2021 and came into force on 1 April 2024. In 2023-24, Thames and Humber Freeports were not yet designated and therefore relevant authorities were eligible for compensation, via Section 31 grant, for the award of relief and/or retention 100% of any growth in business rates on the site from the date on which the Freeport came on-stream. Now that these Freeports have been designated, this grant is no longer required and has been removed from the 2024-25 form. All other Freeports designations came into force on 1 April 2023.

• Investment Zones for West Midlands, Greater Manchester, South Yorkshire, North East and Liverpool City Region Combined Authorities, with business rates retention designations, which were announced at Spring Budget 2023 and came into force on 1 April 2024.

• Growth Zones as part of the trailblazer devolution deals for Greater Manchester and West Midlands Combined Authorities, which were announced at Spring Budget 2023, and came into force on 1 April 2024.

10. Film Studio relief. At the Spring Budget on 6 March 2024, it was announced that to continue to support the creative industries a new business rates relief would be introduced for eligible film studios in England worth around £470 million over the next 10 years. For 2024-25 the value of any relief granted in 2024-25 is collected on outturn at the NNDR3 stage only, for years from 2025-26 authorities have been asked to also provide an estimate of the relief to be granted through the NNDR1 for the year.

11. The 2024-25 NNDR3 form draws on data from authorities’ 2024-25 NNDR1 and 2023-24 NNDR3 form. The version of 2024-25 NNDR1 data used is taken from the forms published by the department on 21 February 2024. The version of 2023-24 NNDR3 data used is taken from the forms published by the department on 23 January 2025, only forms received before 1 December 2024 were included in the update publication. If you believe your brought forward data in the 2024-25 NNDR3 form is incorrect as a result of prior year adjustments, please contact NNDR.statistics@communities.gov.uk.

12. Form Certification. To aid the collection team’s validation efforts and the Department’s audit requirements, Part 1 now asks for information on the certifying officer. ‘Certifier email address’ should be the same email address from which the form is submitted to us. ‘Certifier role’ should be the option from the dropdown list which best describes the certifying officer’s role. This person should be the Chief Financial / Section 151 Officer, or the Deputy, Interim or Delegated thereof. See ‘Submitting the Form’, below, for further submission instructions.

NNDR background

13. The rates retention scheme provides for non-domestic rates collected by a billing authority to be shared between it, its major precepting authorities^{[footnote 1]} and central government. It also provides that certain sums are to be treated as being outside the scheme. These sums are retained in their entirety by the billing authority (or by the billing authority and some, or all, of its major preceptors).

14. The statutory framework effectively requires a billing authority, before the beginning of a financial year, to forecast the amount of business rates that it will collect during the course of the year and, from this, to disregard certain amounts and make a number of allowable deductions in order to arrive at a figure for its non-domestic rating income. It is the non-domestic rating income that is shared between the parties to the scheme. The framework also sets out how the billing authority is to treat allowable deductions and disregarded amounts – requiring that either they are paid to major precepting authorities or transferred to the authority’s General Fund.

15. At the end of the financial year, authorities are required to recalculate their non-domestic rating income, allowable deductions, and disregarded amounts based on outturn figures for the amount of business rates collectable during the year. In accordance with regulations 10 and 11 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), any difference between the forecast and outturn figures for allowable deductions and disregarded amounts will result in the authority receiving, or having to make, a reconciliation payment. No reconciliation is made in respect of non-domestic rating income. Differences in non-domestic rating income between NNDR1 and NNDR3s are reflected in authorities’ calculations of the estimated collection fund balance made as part of a future year’s NNDR1.

16. In respect of 2024-25, the government has also undertaken to compensate authorities for the cost of relevant measures announced at each fiscal event from 2012 to 2023. Compensation is provided by means of a grant paid under section 31 of the Local Government Act 2003. Section 31 (s.31) grant payments were made to all authorities during the course of 2024-25, based on NNDR1 estimates of the amount of relief that authorities anticipated giving. The s.31 grant payments made to local authorities also included the adjustment to top ups and tariffs in respect of the multiplier cap and in respect of Green Plant and Machinery. Accordingly, on the basis of the figures provided in the NNDR3, the Government will reconcile the s.31 grants already paid to authorities with the actual sums that are due in respect of 2024-25; and will pay, or recover, any difference following receipt of the certified NNDR3 return.

17. The 2024-25 NNDR3 should reconcile to the figures produced under the Accounting Code of Practice and will drive the accounting entries in local authorities’ financial statements. For convenience, and based on entries elsewhere in the form, Part 5 summarises the figures that authorities will need for their financial statements.

18. Further information about the rates retention scheme can be found at:

• Business rates retention
• Business rate retention and non-domestic rates accounts

Completion, certification and submission of NNDR3

19. Authorities are hereby directed to complete the 2024-25 NNDR3. The completed form should be sent to the Secretary of State and your major precepting authorities as well as (if applicable) your pool lead authority as provisional by Friday 30 May 2025. Authorities should submit an electronic version of the form, confirmatory statement and the Section 151 Officer’s electronic signature (including their name and position) to:         NNDR.statistics@communities.gov.uk. Authorities should not submit a scanned copy of the form that has been signed by the authority’s Section 151 Officer.

20. If authorities cannot submit their provisional figures by this deadline, we ask that they let us know as soon as possible at NNDR.statistics@communities.gov.uk in order to agree when the form will be returned. Authorities in this position should also contact their Major Precepting Authorities and (if applicable) pool leads.

21. This year we have changed the deadlines for the submission of the provisional and (post-audit) certified NNDR3, to align with changes to the draft (unaudited) accounts and the introduction of the ‘backstop’ dates for publishing post-audit opinion accounts. Regulations were laid which set the deadline for submission of end-year business rates figures to 27 February 2026 for the 2024-25 financial year.^{[footnote 2]}

22. Due to the late timing of the backstop date, we are asking authorities that become aware of in-year changes to their original provisional submission, to return a revised form to the Ministry of Housing, Communities and Local Government by Friday 28 November 2025. You should also make you major preceptors aware of any updated forms that are re-submitted. We are asking authorities to provide in-year revised forms by this earlier deadline, to allow us time to process any in-year changes before the end of the financial year. The Department will provide further details about the process to collect outstanding final post-audit opinion forms at a later stage.

23. The figures in this form will form the basis of the authority’s (and major precepting authorities’) draft accounts. By 27 February 2026, following a post audit opinion of the authority’s financial statements, a final, “certified” NNDR3 must be submitted, making such changes to the NNDR3 as are necessary for consistency with the post-audit opinion accounts. This must be certified by the authority’s s.151 officer and again this should be sent to both the Secretary of State and your major precepting authorities, as described above.

24. If authorities cannot submit their certified figures by this deadline, we ask that they let us know as soon as possible at NNDR.statistics@communities.gov.uk, with an estimate of when the audit will be complete.

Detailed notes on completing the NNDR3

25. The 2024-25 NNDR3 comprises 5 parts. There are a number of data cells which authorities are required to populate (these have black borders). A number of information cells (these have green borders) are automatically derived, or calculated, using the inputs in other cells. There are also a small number of pre-filled cells (these have blue borders) where data has automatically been entered by MHCLG.

26. The form is designed to provide authorities with the numbers they (and their major precepting authorities) need in order to complete their draft accounts; and preliminarily determine the amounts that are due as a result of the reconciliation of forecast and actual figures for allowable deductions and s.31 payments.

a. Part 1 – provides the headline outturn numbers for non-domestic rating income, allowable deductions and disregarded amounts. In all but a small number of cases, it comprises information cells which are derived from data entries in Parts 2 to 4 of the form.

b. Parts 2 and 2A – require authorities to complete data cells for accounting adjustments for bad debts and alteration of list and appeals provisions. It leads to figures for collectable rates and disregarded amounts for the year. Authorities with Designated Areas will need to complete “Part 2 DA Summary” which provides for the figures in Part 2A to be disaggregated to the level of individual Designated Areas.

c. Part 3 – requires authorities to provide a breakdown of their Gross Rates Payable for the year and prior year adjustments, and complete data cells for the amount of relief they have awarded, including those discretionary reliefs for which authorities will receive compensation. A reconciliation section at the foot of the page provides a breakdown of the relief awarded and calculates Net Rates Payable. As a result, Part 3 reflects the total amount of business rates charged to ratepayers. The data entries made by authorities will be used to calculate the s.31 payments due to/from the authority in Part 4. From 2024-25 local authorities will need to complete Part 3 of the NNDR3 form with disaggregated data.

d. Part 4 – from data largely derived from other parts of the form, Part 4 calculates the reconciliation payments that are due to/from the authority.

e. Part 5 – based on data provided in Parts 1 – 4, Part 5 provides a summary of the figures that each of the billing and major precepting authorities will need for their financial statements.

27. The form automatically “greys-out” cells which authorities do not need to complete, for example, because they do not have Designated Areas. By selecting the authority’s name from the drop-down menu at the start of Part 1, an authority will be provided with only those data cells, information cells and pre-filled cells that are relevant to it.

28. In addition to the information cells (green border) mentioned above, there are a number of areas of the form that are “greened-out”. These areas do not require any input from the authority as they contain totals calculated from other cells.

29. The following notes explain, in detail, what authorities should enter into the data cells; how the figures in the information cells and pre-filled cells are derived; and their relevance to authorities’ accounts and the operation of the scheme.

30. Except for Part 1 of the form, (or where specifically indicated) receipts (e.g. sums due to the billing authority from ratepayers, or central government) should always be entered as positive numbers. Payments from the authority, or amounts foregone (e.g. reliefs given to ratepayers) should always be entered as negative numbers.

31. All values in the form should be entered in whole £. In Parts 4 and 5 of the form where calculations use the % split between the billing authority and its major precepting authorities, rounding takes place to eliminate any odd pence that may have been generated as a result of the calculations.

32. Please do not try to alter the form, as this may result in other errors in the form or issues once the form has been returned. If you believe there is an issue with the pre-filled cells or with any formula, please contact: NNDR.statistics@communities.gov.uk.

Part 1: Non-domestic rating income

Part 1 provides for the calculation of 2024-25 year-end amounts in accordance with regulation 9 and Schedule 1 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

Most of the cells in Part 1 of the form are automatically populated or calculated from data cells elsewhere in the form, apart from lines 5 and 9a which are data entry cells for authorities to complete.

Note A: Collectable Rates

A summary breakdown of the Collectable Rates value in Line 1 is provided in a box on the right-hand side of Part 1.

The breakdown pulls through sub totals from Column 3, Part 2 of the form. These sub totals then total to the value of Collectable Rates in Line 1.

The calculation within the form is

Net rates payable by ratepayers (Part 2, Line 1)

+Interest paid on refunds to ratepayers (Part 2, Line 2)

+Sums written off or written back for non-collection (Part 2, Line 4)

+Change in allowance for non collection (Part 2, Line 5)

+RV list amendments charged against the 2010 list (Part 2, Line 6)

+RV list amendments charged against the 2017 list (Part 2, Line 7)

+RV list amendments charged against the 2023 list (Part 2, Line 8)

+Changes in provision for alteration of 2010 lists / appeals (Part 2, Line 9)

+Changes in provision for alteration of 2017 lists / appeals (Part 2, Line 10)

+Changes in provision for alteration of 2023 lists / appeals (Part 2, Line 11)

= Collectable Rates (Part 1, Line 11)

Line 1: Collectable Rates
Information cell. Authorities are not required to enter data

This gives a figure for collectable rates – in other words, the amount of business rates that the authority calculates were collectable in 2024-25 from all ratepayers, taking account of transitional adjustments, any reliefs awarded, any interest paid to ratepayers and adjustments made by the authority for losses on collection and provisions for alteration of lists and appeals.

The figure will automatically be picked-up from Part 2 of the form, where authorities are required to fill data cells which produce the total collectable rates for the billing authority area (see Part 2, line 12, column 3 [Net Rates Payable less Interest and Accounting Adjustments]).

Lines 2 & 3: Transitional protection payments
Information Cells. Authorities are not required to enter data

These give information about the transitional protection payments that authorities must pay, or will receive, from central government in 2024-25 reflecting the expected end of year reconciliation.

The figures in lines 2 and 3 will be automatically picked-up from Part 4 of the form, (see Part 4, line 1, column 3 [Transitional Protection Sums due to or from authority]).

Note B: Cost of collection

Lines 4-6 provide details of the allowance for the cost of collection. The allowance provides billing authorities with income to help meet the cost of billing and collection. The figure is deducted from the collectable rates figure, as part of the calculation of non-domestic rating income.

In their 2024-25 NNDR1, authorities will already have made a deduction for the cost of collection. This sum will have been retained in its entirety by the billing authority and, in accordance with schedule 3 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), is transferred to the billing authority’s General Fund.

The cost of collection figure entered in the NNDR3 should not have changed, except insofar as authorities may have incurred eligible legal costs in respect of the previous year (see line 5 below) that were not anticipated in the NNDR1. Where this is the case, authorities will need to transfer the equivalent sum from their Collection Fund to their General Fund, or vice versa.

The 2024-25 NNDR3 continued to use the VOA rating list on 4 October 2023, to provide certainty for LAs that the values in the 2024-25 NNDR1 would remain unchanged.

Line 4: Cost of collection formula
Pre-filled cell. Authorities are not required to enter data

For information, the aggregate figures in the formula for 2024-25 are set out below:

Where:

hereds is the number of hereditaments entered in the VOA rating list on October 2024.

ACF is the area cost factor for the authority.

£63,840,000 is 76% of the total allowance of £84,000,000

2,094,959 is the total number of hereditaments on the VOA rating lists at October 2024, multiplied by the ACF for all authorities in England.

RV is the aggregate rateable value in the VOA rating list on 4 October 2023

£20,160,000 is 24% of the total allowance of £84,000,000

73,215,674,809 is the sum of the rateable value of all hereditaments on the VOA rating list at October 2024 multiplied by the ACF for all authorities in England.

Line 5: Legal costs
Data cell. Authorities need to enter data

Authorities need to enter the amount (if any) of any legal costs that satisfy the conditions set out in paragraph 2(5) of schedule 1 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

Line 6: Allowance for the cost of collection
Information cell. Authorities are not required to enter data

Line 6 provides details of the total allowance for the cost of collection. It is automatically calculated as the sum of lines 4 and 5.

As explained above, this sum is the total amount to be transferred to the billing authority’s General Fund in respect of 2024-25. (See Note B Cost of Collection)

Where this figure is different from the equivalent figure calculated as part of the 2024-25 NNDR1, a “reconciliation payment” will need to be made (see Part 4, lines 4-6 [Cost of Collection]).

Line 7: City of London offset
Pre-filled cell. Authorities are not required to enter data

This line is pre-filled by MHCLG. The figure for all authorities, except the City of London is £0. The City of London offset for 2024-25 is £13,291,000.

Disregarded amounts

Line 8: Amounts retained in respect of Designated Areas
Information cell. Authorities are not required to enter data

This cell provides the amount of non-domestic rates to be retained by the billing authority in respect of its Designated Areas in accordance with the Non-Domestic Rating (Designated Areas) Regulations which are in force for this financial year.

The figure will automatically be picked-up from Part 2 of the form, which picks up values entered in respect of Designated Areas from Part 2DA Summary in which authorities are required to complete data cells which produce the total amount to be retained by the billing authority in respect of its Designated Areas (see Part 2 DA, column 6 [Total Disregarded Amounts]).

The figure is deducted from the collectable rates figure, as part of the calculation of non-domestic rating income and is the sum to be transferred to the billing authority’s General Fund.

Where this figure is different from the equivalent figure calculated as part of the 2024-25 NNDR1, a “reconciliation payment” will need to be made (see Part 4, lines 7-9 [Designated Areas]).

Note C: Renewable energy schemes

Lines 9 – 9b detail the amount of non-domestic rates to be retained by authorities in respect of designated renewable energy projects, in accordance with the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013 (SI 2013/108)(as amended).

In accordance with regulation 7(2) and Schedule 3 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended), the amount is retained by the billing authority unless the County Council was the responsible authority for determining the planning application which led to the hereditament becoming a designated renewable energy project, in which case the amount in respect of that hereditament is retained by the County Council.

Line 9: Amounts retained in respect of renewable energy schemes
Information cell. Authorities are not required to enter data

The figure will automatically be picked-up from Part 2A, line 14, column 3 [Renewable Energy] of the form, where authorities are required to complete data cells which produce the total amount to be retained in respect of designated renewable energy projects.

This figure is deducted from the collectable rates figure, as part of the calculation of non-domestic rating income.

Line 9a: Of which: sums retained by billing authority
Data cell. Authorities need to enter data

In line 9a, billing authorities are required to enter the part of the amount in line 9 that they will retain, as the planning applications were not determined by the County Council. 

London Boroughs, Metropolitan Districts and other Unitary Authorities need to ensure that they enter the same figures in line 9a as in line 9. This is due to neither the GLA, Combined Authorities nor Fire and Rescue Authorities being eligible to receive a share of the growth arising from renewable energy schemes.

This figure is the sum due to the billing authority’s General Fund.

Where the figure in line 9a is different from the equivalent figure calculated at the time of the 2024-25 NNDR1, a “reconciliation payment” will need to be made (see Part 4, lines 10-12 column 2 [Renewable Energy Schemes]).

Line 9b: Of which: sums retained by major precepting authority
Information cell. Authorities are not required to enter data.

Line 9b automatically returns the amount due to a County Council because it was the relevant planning authority responsible for determining the application(s). This is calculated as the difference between the values for line 9 and line 9a. 

This figure is the amount due to the County Council from the Collection Fund.

Where the figure in line 9b is different from the equivalent figure calculated at the time of the 2024-25 NNDR1, a “reconciliation payment” will need to be made (see Part 4, lines 10-12 column 3 [Renewable Energy Schemes]).

Note D: Shale oil and gas schemes

Line 10 details the amount of non-domestic rates to be retained by authorities in respect of Shale Oil and Gas Sites, in accordance with the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (SI 2015 No.628).

In accordance with regulation 7A (5), the amount is shared between the billing authorities and its major precepting authorities in line with the following percentages;

(a) 100% where the billing authority is:

(i) a County Council, or a District Council in an area for which there is no County Council, and the authority is a Fire and Rescue Authority; or 

(ii) the Council of the Isles of Scilly;

(b) 99% where the billing authority is a County Council, or a District Council in an area for which there is no County Council, and the authority is not a Fire and Rescue Authority;

(c) 40% where the billing authority is a District Council in an area for which there is a County Council;

(d) 80% where the billing authority is a London Borough Council or the Common Council of the City of London;

(e) 60% where the relevant precepting authority is a County Council which is a Fire and Rescue Authority;

(f) 59% where the relevant precepting authority is a County Council which is not a Fire and Rescue Authority;

(g) 20% where the relevant precepting authority is the Greater London Authority; and

(h) 1% where the relevant precepting authority is a Fire and Rescue Authority not falling within sub-paragraphs (a) or (e).

Line 10: Amounts retained in respect of Shale Oil and Gas Schemes sites
Information cell. Authorities are not required to enter data.

This cell returns the collectable rates due in 2024-25 from Shale Oil and Gas Sites. The figure will automatically be picked-up from Part 2, line 15, column 3 [Shale Oil and Gas Sites].

Line 11: Non-domestic rating income
Information cell. Authorities are not required to enter data.

Line 11 gives the billing authority’s non-domestic rating income for the year, in line with the calculation set out in paragraph 1 of Schedule 1 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended). It is automatically calculated. The calculation is line 1 plus line 2, minus lines 3, 6 to 10 (excluding lines 9a and 9b).

Part 2: Collectable rates and disregarded amounts

Part 2 determines the billing authority’s collectable rates – i.e. the net amount receivable by the authority from ratepayers after taking account of transitional adjustments, empty property relief, mandatory and discretionary reliefs, interest due to ratepayers and adjustments for bad debts, alteration of lists and appeals etc. It also calculates the amounts that are to be subtracted from the collectable rates in respect of Designated Areas (Local Growth Zones, Enterprise Zones etc), Renewable Energy and Shale Oil and Gas Schemes, in accordance with Schedule 1 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

All Freeports, Investment Zone and Growth Zones (as part of trailblazer devolution deals) designations that came into force from 2024-25, are now treated in the same way as the Designated Areas mentioned in the previous paragraph.

This part of the form also calculates any deductions from the Central Share, including North Somerset in respect of the Port of Bristol. Finally, it captures the sums outstanding from and to ratepayers.

In this section, authorities without Designated Areas, only need to complete column 1. Do not enter any figures in the greyed-out area.

Authorities with Designated Areas, will also need to complete “Part 2DA Summary”, which aggregates figures to give total values in Part 2A.

Line 1: Net Rates payable by ratepayers
Information cell. Authorities are not required to enter data.

The figures in line 1 show the net rates payable by ratepayers in 2024-25, in accordance with proper accounting practice. The figure reflects all transitional, empty property, mandatory and discretionary relief given.

The figures are automatically picked-up from the “net rates payable by ratepayers” line in the “reconciliation” table at the bottom of Part 3. They should include all amounts due from ratepayers, unless, in accordance with proper accounting practice, they were recognised in a previous financial year.

Line 2: Interest
Data cell. Authorities need to enter data.

Authorities should enter the gross amount of any interest on overpayments they have paid or credited to ratepayers following changes to rating lists in accordance with the Non-domestic Rating (Payment of Interest) Regulations 1990 (SI 1990/1904). The amount should be entered as a negative figure. Line 2 should include all interest paid, including any where a provision has been previously made

The rate of interest payable on refunds of overpaid rates, arising from alterations to the rating list, should be set for any year at one percentage point below the standard rate at 15 March (or the next business day) in the preceding year.

Although interest may have been provided for in previous years, the actual amount paid or credited to ratepayers during 2024-25 must still be included in this line, and offset by a charge to the provision shown in lines 9-11.

Accounting adjustments

Line 3: Write-offs charged to the allowance for non-collection
Data cell. Authorities need to enter data.

Authorities should enter any sum written-off as a bad debt during the course of 2024-25 and charged to the authority’s allowance for non-collection.

The figure is included to facilitate the entries in Part 5 of the form. It does not affect the calculation of collectable rates in line 12. The amount should be entered as a negative figure.

Line 4: Any sums written off during year in excess of the allowance for non-collection or written back
Data cell. Authorities need to enter data.

Authorities should enter the amount of any sum written off (or on) as bad debt during the course of 2024-25, which has not been charged to the allowance for non-collection or otherwise been reflected in a change to the authority’s allowance for non-collection (see line 5).

An authority should enter a negative figure in line 4 where write-offs not charged to the allowance for non-collection exceed write-ons and a positive figure where write-ons not charged to the allowance for non-collection exceed write offs.

Line 5: Change in allowance for non-collection
Data cell. Authorities need to enter data.

Authorities should enter the amount of any change they make to their allowance for non-collection of non-domestic rates. This should reflect the difference between the allowance at 31 March 2025, compared to that at 31 March 2024, after reflecting the amounts charged to the allowance in 2024-25 (see line 3 above) and the authority’s view of the future risk of bad debt.

An authority should enter a negative figure in line 5 where it increases its non-collection allowance and a positive figure where it reduces the non-collection allowance.

Line 6: RV list amendments charged against the 2010 list regarding the provision for alteration of lists and appeals
Data Cell. Authorities need to enter data.

Authorities should enter the amount charged to the provision for alteration of lists and appeals during the course of 2024-25, in respect of the 2010 rating list. The amount will reflect changes made to ratepayers’ liability following alterations to the rating list, including for interest, for which provision has previously been made.

The amount should be entered as a positive figure.

Line 7: RV list amendments charged against the 2017 list regarding the provision for alteration of lists and appeals
Data Cell. Authorities need to enter data.

Authorities should enter the amount charged to the provision for alteration of lists and appeals during the course of 2024-25, in respect of the 2017 rating list. The amount will reflect changes made to ratepayers’ liability following alterations to the rating list, including for interest, for which provision has previously been made.

The amount should be entered as a positive figure.

Line 8: RV list amendments charged against the 2023 list regarding the provision for alteration of lists and appeals
Information Cell. Authorities are not required to enter data.

Authorities should enter the amount charged to the provision for alteration of lists and appeals during the course of 2024-25, in respect of the 2023 rating list. The amount will reflect changes made to ratepayers’ liability following alterations to the rating list, including for interest, for which provision has previously been made.

The amount should be entered as a positive figure.

Line 9: Changes in provision for alteration of lists and appeals: 2010 list
Data Cell. Authorities need to enter data.

Authorities should enter the amount of any change they make to their provision for alteration of lists and appeals in respect of the 2010 rating list. This should reflect the difference between the provision at 31 March 2025, compared to that at 31 March 2024, after reflecting the amounts charged to the provision in 2024-25 (see line 6 above) and the authority’s view of the future risk of losses as a result of changes to the 2010 rating list. Authorities should include any provision for interest in this line in respect of alterations and appeals to the 2010 list.

An authority should enter a negative figure in line 9 where it increases its provision for alteration of lists and appeals and a positive figure where it reduces its provision for appeals.

Line 10: Changes in provision for alteration of lists and appeals: 2017 list
Data Cell. Authorities need to enter data.

Authorities should enter the amount of any change they make to their provision for alteration of lists and appeals in respect of the 2017 rating list. This should reflect the difference between the provision at 31 March 2025, compared to that at 31 March 2024, after reflecting the amounts charged to the provision in 2024-25 (see line 7 above) and the authority’s view of the future risk of losses as a result of changes to the 2017 rating list. Authorities should include any provision for interest in this line in respect of alterations and appeals to the 2017 list.

An authority should enter a negative figure in line 10 where it increases its provision for alteration of lists and appeals and a positive figure where it reduces its provision for alteration of lists and appeals.

Line 11: Changes in provision for alteration of lists and appeals: 2023 list
Data cell. Authorities need to enter data.

Authorities should enter the amount of any change they make to their provision for alteration of lists and appeals in respect of the 2023 rating list. This should reflect the difference between the provision at 31 March 2025, compared to that at 31 March 2024, after reflecting the amounts charged to the provision in 2024-25 (see line 8 above) and the authority’s view of the future risk of losses as a result of changes to the 2023 rating list. Authorities should include any provision for interest in this line in respect of alterations and appeals to the 2023 list.

An authority should enter a negative figure in line 11 where it increases its provision for alteration of lists and appeals and a positive figure where it reduces its provision for alteration of lists and appeals.

Line 12: Collectable rates
Information Cell. Authorities are not required to enter data.

Based on the entries in lines 1 – 11, line 12 automatically calculates the authority’s collectable rates – in other words, the net amount receivable from ratepayers in 2024-25, after taking account of transitional arrangements, empty property, mandatory and discretionary reliefs, interest and accounting adjustments, but not including values entered in line 3 (‘Write offs’), which is included only for the purposes of calculating the change in provisions in part 5, line 15.

The calculation, for each of the columns is line 1 plus line 2 and lines 4-11. The results are automatically summed at column 3.

The figure in column 3 is carried forward to Part 1 of the form (see Part 1, line 1) in order to determine the billing authority’s non-domestic rating income under the rates retention scheme.

Part 2A: Designated Areas

Line 13
Information Cell. Authorities are not required to enter data

Line 13 provides the collectable rates in Designated Areas. The figure at column 2 is automatically picked-up from line 12, column 2 [Collectable Rates].

Note E: Disregarded amounts

Authorities can retain growth in rates in Designated Areas, qualifying renewable energy schemes and qualifying shale oil and gas schemes, outside the rates retention scheme. To calculate the non-domestic rating income under the scheme, deductions from the authority’s collectable rates need to be made for Designated Areas, qualifying renewable energy and qualifying shale oil and gas schemes.

All authorities who collect rates from qualifying renewable energy schemes or qualifying shale oil and gas sites in the billing authority area only, will need to complete Part 2A, lines 14 and 15, column 1. The figures in column 2 are automatically picked up from Part 2 DA Summary, columns 2 and 3.

The relevant billing authorities for Freeports, Investment Zones and Growth Zones (as part of trailblazer devolution deals) which were designated between 2023-24 and 2024-25 should complete Part 2DA Summary.

Growth is measured against baselines set out in the Non-Domestic Rating (Designated Areas) Regulations 2013 to 2024.

Taken together, Parts 2A and 2DA Summary will provide for the deductions that need to be made in respect of Designated Areas, renewable energy schemes and shale oil and gas schemes.

Line 14: Renewable energy
Data Cell. Authorities need to enter data.

In line 14 authorities should enter the collectable rates due in 2024-25 from qualifying renewable energy schemes, as defined in the Non-Domestic Rating (Renewable Energy Projects) Regulations 2013 (SI 2013/108) (as amended). This amount should be positive unless exceeded by prior year adjustments.

The amount should be net of all reliefs including transitional relief and should reflect any adjustments made in respect of previous years to collectable rates from qualifying renewable energy schemes.

For authorities without Designated Areas, only complete column 1.

For authorities with Designated Areas, separate figures are required for Designated Areas and the rest of the billing authority’s area. The figure for “the rest of the billing authority’s area” should be entered in column 1. The figure in column 2 will be automatically derived from the entries made in column 2 of Part 2DA Summary. Columns 1 and 2 will be automatically summed in column 3.

The column 3 figure is carried forward to Part 1, line 9 [Amounts retained in respect of Renewable Energy Schemes] in order to determine the billing authority’s non-domestic rating income.

Line 15: Shale oil and gas scheme sites
Data Cell. Authorities need to enter data.

In line 15 authorities should enter the collectable rates due in 2024-25 from Shale Oil and Gas Sites, as defined in the Non-Domestic Rating (Shale Oil and Gas and Miscellaneous Amendments) Regulations 2015 (SI 2015 No. 628). This amount should be positive unless exceeded by prior year adjustments.

The amount should be net of all reliefs including transitional relief and should reflect any adjustments made in respect of previous years to collectable rates from qualifying Shale Oil and Gas Sites.

For authorities without Designated Areas, only complete column 1.

For authorities with Designated Areas, separate figures are required for Designated Areas and the rest of the billing authority’s area. The figure for “the rest of the billing authority’s area” should be entered in column 1. The figure in column 2 will be automatically derived from the entries made in column 3 of Part 2DA Summary. Columns 1 and 2 will be automatically summed in column 3.

The column 3 figure is carried forward to Part 1, line 10 [Amounts retained in respect of Shale Oil and Gas Scheme sites] in order to determine the billing authority’s non-domestic rating income.

Line 16: Transitional protection payment
Information Cell. Authorities are not required to enter data.

Line 16 details adjustments to transitional protection payments that the authority will make/receive for 2024-25, in respect of previous years, in its Designated Areas.

The figure in column 2 is automatically picked-up as the aggregate of column 4, Part 2 DA Summary; it should equal Part 4, line 1, column 2.

Sums due to the authority in respect of its Designated Area(s) need to be added to the collectable rates in that area to arrive at the figure that needs to be deducted from the authority’s overall collectable rates.

Sums due from the authority in respect of its Designated Area(s) need to be deducted from the collectable rates in that area to arrive at the figure that needs to be deducted from the authority’s overall collectable rates.

Line 17: Baseline
Information Cell. Authorities are not required to enter data.

Billing authorities are allowed to keep any growth in business rates in Designated Areas, above the baseline initially set for that area.

Growth is measured against baselines set out in the Non-Domestic Rating (Designated Areas) Regulations which are in force for this financial year.

The 2024-25 aggregate baseline for the authority’s Designated Areas is automatically picked up from Column 5, Part 2 DA Summary.

Line 18: Total disregarded amounts
Information Cell. Authorities are not required to enter data.

Line 18 automatically shows the deductions that are to be made in respect of Designated Areas.

The amount is automatically picked-up from Part 2 DA Summary, column 6. The figure is then automatically taken forward to Part 1, line 8 [Amounts retained in respect of Designated Areas].

Line 19: Designated Area qualifying relief (s.31 grants in 100% business rates retention areas)
Information Cell. Authorities are not required to enter data.

Line 19 automatically calculates the amount of qualifying relief awarded in “Case A” and/or “Case B” hereditaments in Designated Areas by Local Authorities in 100% business rates retention areas. It does not include relief in designated Freeports, Investment Zones and Growth Zones (as part of trailblazer devolution deals) in 100% retention areas – the s.31 grant due in those areas is calculated in Part 4, line 61. Authorities will receive compensation for qualifying relief through a s.31 payment, rather than via a deduction to the central share (as their central share is zero). The amount of any qualifying relief due to an authority is shown in Part 4, Lines 61 to 63 [Designated Areas relief granted in 100% business rates retention areas].

The figure in column 1 is automatically picked up from line 42 of Part 3 [Relief given to Case B hereditaments], where authorities have entered the amount of relief they have given in respect of “Case B” properties. For 100% business rates retention authorities, the amount of qualifying relief in column 1 and 4 are 100% of the figure in line 42, in Part 3, multiplied by (1 + the adjustment factor (either the small or standard business rates multiplier, as appropriate)) and subsequently multiplied by -1.

The figure in column 2 is automatically picked up from line 41 of Part 3 [Relief given to Case A hereditaments], where authorities have entered the amount of relief they have given in respect of “Case A” properties. For 100% business rates retention authorities, the amount of qualifying relief in column 2 and 5 are 100% of the figure in Part 3 line 41 multiplied by (1 + adj_factor), and subsequently multiplied by -1.

The amounts of qualifying relief are summed in column 3.

Line 20: Designated Area qualifying relief (deduction from central share)
Information Cell. Authorities are not required to enter data.

Line 20 automatically calculates the amount of qualifying relief awarded in Designated Areas by non-100% business rates retention authorities. Authorities will receive compensation for qualifying relief via a deduction from their central share payment. It does not include relief in designated Freeports and Investment Zones as this is compensated via s.31 grant, not via a deduction to the central share, as calculated in Part 4, lines 70-75.

The figure in column 1 is automatically picked up from line 42 of Part 3 [Relief given to Case B hereditaments], where authorities have entered the amount of relief they have given in respect of “Case B” properties. For non-100% retention authorities, the amount of qualifying relief in column 1 is their total local share of the figure in Part 3 line 42, multiplied by -1.

The figure in column 2 is automatically picked up from line 41 of Part 3 [Relief given to Case A hereditaments], where authorities have entered the amount of relief they expect to give in respect of “Case A” properties. For all authorities, the amount of qualifying relief in column 1 is 100% of the figure in Part 3 line 41, multiplied by -1.

The amounts of qualifying relief are summed in column 3.

The calculation of Case A and Case B figures are set out in the Non-Domestic Rating (Rates Retention) Regulations 2013 (as amended). The calculation of additional compensation for the under-indexation of the multiplier for these figures is included within the calculation of the 2024-25 Multiplier Cap in Part 4 line 54 [2024-25 Multiplier Cap due to authority].

Line 21: Port of Bristol
Data Cell. Authorities need to enter data.

In line 21, column 1, North Somerset Council needs to enter the actual amount of business rates income in respect of the Port of Bristol hereditament, calculated in accordance with Schedule 2B to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

Column 3 automatically calculates the amount to be deducted from the central share. It is the column 1 number, multiplied by 0.51, in accordance with the above regulations.

Line 22: Total deductions from central share
Information Cell. Authorities are not required to enter data.

Line 22 column 1 calculates the deductions from the central share calculated for the billing authority area excluding Designated Areas in 2024-25. This is the sum of lines 20 and 21. Column 2 gives the deductions from central share in Designated Areas only.

Line 22 column 3 shows the total amount of the Deductions from the Central Share applicable to the authority in 2024-25. It is automatically calculated as the sum of line 22 columns 1 and 2.

Note F: Debtors and over/pre-payments

Although not part of the rates retention scheme, authorities will need to include amounts for debtors and over/pre-payments in their financial statements. For convenience therefore, lines 23 and 24 allow the billing authority to set out the total amounts owed by, and to, ratepayers, in accordance with proper accounting practice, in respect of business rates. Authorities will need to recognise their share of these assets and liabilities in their financial statements (as set out in Part 5, lines 11 and 12 [Sums receivable / payable (ratepayers)]).

Line 23: Sums outstanding from ratepayers (debtors)
Data Cell. Authorities need to enter data.

Authorities need to enter the sums owed by ratepayers - they should enter the figure owed by ratepayers under proper accounting practice for the whole billing authority area. There is no requirement to provide separate figures in respect of the Designated Areas. (This amount should exclude any credits owed to ratepayers or prepayments received for future years, see line 24, or costs for liability orders – costs are 100% attributable to the billing authority and should not be included in the NNDR3, or amounts relating to Business Rates Supplements).

The figure should be entered as a positive number.

Line 24: Sums owed to ratepayers
Data Cell. Authorities need to enter data.

Authorities need to enter the sums owed to ratepayers including credit balances and prepayments for future years - they should enter the figure owed to ratepayers for the whole billing authority area. There is no requirement to provide separate figures in respect of the Designated Areas.

The figure should be entered as a negative number.

Part 2: DA summary

In Part 2 DA summary, authorities with Designated Areas are required to provide a breakdown of the entries in lines 13 – 17 of Part 2, for each of their Designated Areas.  Authorities without Designated Areas should not fill in Part 2 DA summary.

Part 2 DA summary will automatically show all of an authority’s individual Designated Areas when the authority’s name is selected from the dropdown menu in Part 1 of the NNDR3. If an authority believes that any Designated Area has been omitted from the list they should contact NNDR.statistics@communities.gov.uk.

The Designated Areas shown in this Part of the NNDR3 reflect the Enterprise Zones and New Development Deals (NDDs), Freeports, Investment Zones, Growth Zones (as part of trailblazer devolution deals) and other Designated Areas that were in existence during 2024-25.

Column 1: Collectable rates

Authorities need to enter the collectable rates payable in each Designated Area – in other words, the net amount receivable from ratepayers in the Designated Area, after taking account of transitional and empty property relief, mandatory and discretionary reliefs, and after having made the necessary accounting adjustments. The figures entered in column 1 are summed in the line “Total Designated Area Value” at the top of Part 2DA Summary. Authorities must ensure that the sum of the entries for collectable rates is equal to the figure in Part 2, line 12, column 2.

Column 2: Renewable energy

Authorities need to make entries in respect of the rates that will be collectable from qualifying renewable energy schemes in each Designated Area in the authority in 2024-25. The sum of the entries in column 2 will automatically be shown against the line “Total Designated Area Value” at the top of Part 2DA Summary. This figure will be automatically taken forward into Part 2, line 14, column 2 [Renewable Energy].

Amounts collectable from ratepayers should be entered as a positive figure.

Column 3: Shale oil and gas scheme sites

Authorities need to make entries in respect of the rates that will be collectable from qualifying Shale Oil and Gas sites in each Designated Area in the authority in 2024-25. The sum of the entries in column 2 will automatically be shown against the line “Total Designated Area Value” at the top of Part 2 DA Summary. This figure will be automatically taken forward into Part 2, line 15, column 2 [Shale Oil and Gas Scheme sites].

Amounts collectable from ratepayers should be entered as a positive figure.

Column 4: Transitional protection payment

Authorities need to make entries in respect of the transitional protection payments due to, or from, each Designated Area in 2024-25. As set out in “Note I”, for 2024-25 these will include the cost of changes to transitional amounts in respect of previous years.

The figures for each Designated Area are summed in the line “Total Designated Area Value” at the top of Part 2DA Summary. This figure will be automatically taken forward into Part 2, line 16, Column 2 [Transitional Protection Payment].

These amounts should be entered as:

- positive figures where the transitional arrangements result in a net loss of income and a transitional protection payment is due from central government

- negative figures where the transitional arrangements result in a net gain of income and a transitional protection payment is due to central government. This only applies in respect of previous years, as the terms of the transitional arrangements applicable in 2024 are different

Column 5: Baseline
Pre-filled column. Authorities are not required to enter data.

In accordance with the Non-Domestic Rating (Designated Area) Regulations 2013 to 2024, baselines are uprated each year in accordance with formulae set out in the Regulations. In accordance with the regulations, the baselines for 2024-25 were adjusted to reflect the impact of the revaluation. These uprated baselines are taken from the 2024-25 NNDR1.

The baselines for each Designated Area are automatically entered in column 5 and summed in the line “Total Designated Area Value” at the top of Part 2DA Summary. This figure is automatically taken forward into Part 2, line 17, column 2 [Baseline].

Column 6: Total disregarded amounts

Column 6 will automatically calculate the amount to be disregarded for each Designated Area. For each Designated Area the calculation is column 1 minus column 2, minus column 3, plus column 4, minus column 5. The calculated figure for each Designated Area cannot be less than zero. The formula will set the cell to zero if the calculation produces a negative number.

The figures for each Designated Area are summed in the line “Total Designated Area Value” at the top of Part 2DA Summary. This figure will automatically be taken forward into Part 2 line 18 [Total Disregarded Amounts].

Columns A and B: EZ relief

For information purposes, authorities are required to enter at column A, the total amount of relief they awarded in each Designated Area in respect of “Case A” properties. The figure entered in Column A should be positive if it is relief awarded and negative if it is relief reclaimed following an appeal. The figures for each Designated Area are summed in the line “Total Designated Area Value” at the top of Part 2DA Summary. This figure should be the sum of the figures in Part 3, line 41 column 2 and 5 [Relief given to Case A hereditaments], but expressed in the opposite signage (ie if the figure in Column A is positive, the figures in Part 3, Line 41 will be negative).

For completeness, column B shows the compensation for Case A relief the authority will receive in respect of each Designated Area. It is equivalent to the figure in column A multiplied by (1 + adj_factor). For non-100% business rates retention authorities, the actual amount deducted from the central share is the amount in column A, and the difference between columns A and B (the multiplier cap compensation amount) is included in Part 4 line 60, And paid via s.31 grant.

Authorities should not enter data in respect of Freeports in these columns. Data about Freeport relief awarded should be entered in Part 3 Line 43 [Relief given to Freeports]

Authorities should not enter data in respect of Investment Zones in these columns. Data about Investment Zone relief awarded should be entered in Part 3 Line 44 [Relief given to Investment Zones].

Part 3: Gross Rates Payable and reliefs

Part 3 collects information on the amounts charged and reliefs given by local authorities. Authorities are required to enter their figures for Gross Rates Payable, from which the form calculates net rates payable based on the data entered for transitional arrangements, mandatory and discretionary reliefs. Figures provided in Part 3 are also used for calculations in other parts of the form, calculations of s.31 grant due to authorities, calculations of the amount for deduction from the central share if required, and for levy and safety net calculations.

In this section, authorities without Designated Areas only need to complete column 1 and 4. Do not enter any figures in areas that are greyed out.

For those authorities with Designated Areas, separate figures are required for the Designated Area. These should be entered in column 2 and 5. Columns 1, 2 are sub-totalled in column 3, columns 4 and 5 are sub-totalled in column 6, and the grand totals of columns, 1, 2, 4 and 5 will be automatically summed in column 7.

Note G: Disaggregation

NNDR3 forms that relate to the 2024-25 financial year onwards will need to collect more granular data split by revenue raised on each multiplier. The Department consulted on the technical adjustments that were needed to the NNDR forms earlier in the year and the response has been published.

Part 3 should then be completed as follows: columns 1 and 2 for the small business rates multiplier and columns 4 and 5 for the standard business rates multipliers as appropriate, according the guidance below.

This is analogous to the changes to Part 2 of the NNDR1 2024-25.

Note H: Gross Rates Payable

Lines 1 & 2 set out authorities’ gross rates payable – the estimated amount that would be payable by ratepayers in the absence of transitional arrangements and any reliefs. It forms the starting point for the calculation of authorities’ net rates payable, which itself is the first step in the calculation of non-domestic rating income for the purposes of the rates retention scheme.

The “Gross Rates Payable” (GRP) lines require local authorities to enter both their in-year liability and any changes to their liability in respect of prior years.

Line 1: Gross Rates Payable in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

In line 1, authorities should enter the total gross rates payable in respect of 2024-25 only (see Notes H & I). This should be the total gross rates payable before any, transitional arrangements or reliefs are applied. It should not include any adjustments for prior years, which should be entered in line 2.

Where appropriate, separate figures are required in respect of Designated Areas and the rest of the billing authority’s area.

Line 2: Adjustments to gross rates payable in respect of previous years
Data Cell. Authorities need to enter data.

In line 2, authorities should enter a value for gross rates payable in respect of previous years for which adjustments have not been recorded in a previous NNDR3 return (see Notes H & I I). This should be the total gross rates payable before any transitional arrangements or reliefs are applied. It should not include any gross rates payable in respect of 2024-25, which should be entered in line 1.

Local authorities should also include here any adjustments in relation to prior year small business supplement that are not already captured in the gross rates payable value they are entering.

Where appropriate, separate figures are required in respect of Designated Areas and the rest of the billing authority’s area.

Note I: Transitional arrangements

The transitional arrangements introduced following Revaluation 2023, are in effect for 3 years, as implemented by the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (SI 2022/1403). As a result, in 2024-25, ratepayers’ non-domestic rates bills (before reliefs) will be based on their full rateable values minus any applicable transitional arrangement amount. Accordingly, billing authorities will have awarded transitional relief in respect of 2024-25 non-domestic rates bills. In addition, there may have been changes to the transitional amounts awarded in respect of previous years, arising from backdated changes to bills. Lines 3-5 therefore seek information from authorities on the level of changes, in 2024-25, of changes to transitional amounts in respect of that year and in respect of previous years (i.e. arising from backdated changes made during 2024-25). Line 6 calculates the Net cost of the transitional arrangements.

In 2015-16, 2016-17 and 2022-22 alternative relief arrangements, “in lieu of transition”, were in place. For 2015-16 and 2016-17 this is in part 3 line 51 and for 2022-23 Supporting Small Business Relief/ in lieu of transition relief in part 3 line 56 (see Note Q)

The cost of the transitional arrangements should be determined before taking into account any other reliefs.

Line 3: Revenue foregone in respect of 2024-25 liability
Data Cell. Authorities need to enter data.  

Authorities should enter the total by which the chargeable amounts due from all ratepayers for each day of 2024-25 were reduced as a result of applying the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (SI 2022/1403).

The entry should be a negative number.

Line 4: Revenue foregone in respect of previous years’ liability
Data Cell. Authorities need to enter data.

Authorities need to enter the total amount of any adjustment to the reduction in the chargeable amounts due from all ratepayers in respect of previous years as a result of applying the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 (SI 2009/3343), the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (SI 2016/1265) or Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (SI 2022/1403).

In calculating the numbers, authorities should take no account of empty property relief or other reliefs to which a ratepayer might be entitled. Nor should they take account of any contribution made by ratepayers to the cost of the small business rates relief scheme by those who are not eligible for small business rate relief.

If the adjustment in respect of previous years has increased the amount of relief due to ratepayers in respect of those years, authorities should enter a negative number.

If the adjustment in respect of previous years has decreased the amount of relief due to ratepayers in respect of those years, authorities should enter a positive number.

Line 5: Additional income received in respect of previous years’ liability
Data Cell. Authorities need to enter data.

Authorities need to enter the total amount of any adjustment to the transitional surcharge due from ratepayers in respect of previous years, as a result of applying the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2009 (SI 2009/3343), the Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (SI 2016/1265) or Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (SI 2022/1403).

In calculating the numbers, authorities should take no account of empty property relief or other reliefs to which a ratepayer might be entitled. Nor should they take account of any contribution made by ratepayers to the cost of the small business rates relief scheme by those who are not eligible for small business rate relief.

If the adjustment in respect of previous years has increased the higher chargeable amounts due from ratepayers in respect of those years, authorities should enter a positive number.

If the adjustment in respect of previous years has reduced the higher chargeable amounts due from ratepayers in respect of those years, authorities should enter a negative number.

Line 6: Net cost of transitional arrangements
Information Cell. Authorities are not required to enter data.

Line 6 provides the net cost of the transitional arrangements in 2024-25. It is calculated as the sum of lines 3 to 5.

Note J: Mandatory reliefs  

Mandatory reliefs are granted to eligible ratepayers in accordance with the Local Government Finance Act 1988. Lines 7 – 23 seek information from authorities on the amount of mandatory relief provided in 2024-25 and in respect of previous years. These lines are totalled in Line 24.

The cost of mandatory reliefs should be found after taking account of the transitional arrangements and the requirements contained within section 44A of the Local Government Finance Act 1988. Only one mandatory relief can apply to a property at any one time.

Small business rates relief

Line 7: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the total cost of small business rate relief awarded in respect of the 2024-25 rating liability in accordance with the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 (SI 2012/148) (as amended).

For the avoidance of doubt, the total amount of relief should reflect the permanent doubling of small business rates relief, and the threshold changes, as announced at Budget 2017, and the amounts awarded where a ratepayer has occupied a second property but retained their relief in accordance with the Non-Domestic Rating (Small Business Rates Relief) (England) (Amendment) Order 2014 (SI 2014/43) entitling them to keep the small business rate relief on their first property for a period of 12 months.

The estimate should take account of any reduction in the amount that can be charged against rateable values under section 44A of the 1988 Act (partly occupied properties).

Authorities will be compensated for their loss of income on any eligible relief given by means of s.31 grant (see Part 4 of this form).

The entry should be a negative number.

Line 7a: Relief on existing properties where a 2nd property is occupied
Data Cell. Authorities need to enter data.

Authorities need to enter how much (if any) of the small business rate relief (shown in line 7) was given to occupiers who, during the course of 2024-25, would have ceased to be eligible for small business rate relief, by virtue of occupying any additional property had it not been for the Non-Domestic Rating (Small Business Rates Relief) (England) (Amendment) Order 2014 (SI 2014/43) entitling them to keep the small business rate relief on their first property for a period of 12 months.

Authorities will be compensated for their loss of income on any relief given by means of s.31 grant (see Part 4 of this form).

The entry should be a negative number.

Line 8: Adjustments to relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the total amount of any adjustment to the cost of small business rate relief awarded in respect of previous years in accordance with the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 (SI 2012/148), (as amended). For the avoidance of doubt, the total amount of relief should, as appropriate, reflect the doubling of small business rates relief and the amounts awarded where a second property was occupied and eligibility for small business rates relief continued in accordance with The Non-Domestic Rating (Small Business Rates Relief) (England) (Amendment) Order 2014 (SI 2014/43).

A negative number should be entered in respect of adjustments that have increased the amount of relief given in respect of previous years.

A positive number should be entered in respect of adjustments that have reduced the amount of relief given in respect of previous years.

Local authorities should not include here any adjustments in relation to prior year small business supplement. Any adjustments in relation to prior year small business supplement should be included in line 2 above.

Line 8 should be equal to the sum of lines 9, 10 and 11.

Line 9: Adjustments in respect of 2012-13 and earlier
Data Cell. Authorities need to enter data.

Authorities may enter how much (if any) of the adjustment made at line 8 relates to financial years prior to 2013-14.

A negative number should be entered in respect of adjustments that have increased the amount of relief given in respect of years prior to 2013-14.

A positive number should be entered in respect of adjustments that have reduced the amount of relief given in respect of years prior to 2013-14.

Taken together with lines 10 and 11, these values should equal line 8.

Line 9a: Adjustments to relief on existing properties where a 2nd property is occupied in respect of 2012-13 and earlier
Data Cell. Authorities need to enter data.

Authorities need to enter how much (if any) of the adjustment made at line 9 relates to changes in the amount of relief given in respect of years prior to 2013-14 on existing properties where a second property is occupied. This amount must not exceed the value shown in line 9.

A negative number should be entered in respect of adjustments that have increased the amount of relief given in respect of years prior to 2013-14.

A positive number should be entered in respect of adjustments that have reduced the amount of relief given in respect of years prior to 2013-14.

Line 10: Adjustments in respect of 2013-14 to 2016-17
Data Cell. Authorities need to enter data.

Authorities need to enter how much (if any) of the adjustment made at line 8 relates to the financial years 2013-14 to 2016-17 (i.e. the four years immediately preceding the Budget 2016 announcement regarding changes to thresholds).

The adjustment in respect of 2013-14, 2014-15, 2015-16 and 2016-17 will be taken into account in working out the s.31 payment due to authorities for 2024-25 (see Part 4 of this form).

A negative number should be entered in respect of adjustments that have increased the amount of relief given in respect of 2013-14 to 2016-17.

A positive number should be entered in respect of adjustments that have reduced the amount of relief given in respect of 2013-14 to 2016-17.

Together with lines 9 and 11, these values should equal line 8.

Line 10a: Adjustments to relief on existing properties where a 2nd property is occupied in respect of 2013-14 to 2016-17
Data Cell. Authorities need to enter data.

Authorities need to enter how much (if any) of the adjustment made at line 10 relates to changes in the amount of relief given in respect of years 2013-14 to 2016-17, on existing properties where a second property is occupied. This amount must not exceed the value shown in line 10.

The adjustment will be taken into account in working out the s.31 payment due to authorities for 2024-25 (see Part 4 of this form).

A negative number should be entered in respect of adjustments that have increased the amount of relief given in respect of 2013-14 to 2016-17.

A positive number should be entered in respect of adjustments that have reduced the amount of relief given in respect of 2013-14 to 2016-17.

Line 11: Adjustments in respect of 2017-18 to 2023-24
Data Cell. Authorities need to enter data.

Authorities need to enter how much (if any) of the adjustment made at line 8 relates to the financial years 2017-18 to 2023-24 (i.e. financial years since the thresholds changes announced at Budget 2016).

The adjustment in respect of 2017-18, 2018-19 to 2023-24 will be taken into account in working out the s.31 payment due to authorities for 2024-25 (see Part 4 of this form).

A negative number should be entered in respect of adjustments that have increased the amount of relief given in respect 2017-18 to 2023-24.

A positive number should be entered in respect of adjustments that have reduced the amount of relief given in respect of 2017-18 to 2023-24.

Together with lines 9 and 10, these values should equal line 8.

Line 11a: Adjustments to relief on existing properties where a 2nd property is occupied in respect of 2017-18 to 2023-24
Data Cell. Authorities need to enter data.

Authorities need to enter how much (if any) of the adjustment made at line 11 relates to changes in the amount of relief given in respect of 2017-18 to 2023-24 on existing properties where a second property is occupied. This amount must not exceed the value shown in line 11.

The adjustment will be taken into account in working out the s.31 payment due to authorities for 2024-25 (see Part 4 of this form).

A negative number should be entered in respect of adjustments that have increased the amount of relief given in respect of 2017-18 to 2023-24.

A positive number should be entered in respect of adjustments that have reduced the amount of relief given in respect of 2017-18 to 2023-24.

Charitable occupation

Line 12: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the reduction in the total chargeable amount due in respect of the 2024-25 rates liability as a result of applying 80% mandatory relief to hereditaments occupied by charities, in accordance with Paragraph 2 of Schedule 4ZA of the Local Government Finance Act 1988.

The entry should be a negative number.

Line 13: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data

Authorities need to enter the amount of any adjustment for charitable relief given in respect of previous years.

The adjustment should be calculated as:

the amounts of any such reductions in respect of days in a preceding year which have not been taken into account in a calculation for a preceding year; less

the amounts of any such reductions in respect of days in a preceding year which have been taken into account in a calculation for a preceding year but which, on the basis of the information now available, should not have been.

A negative number should be entered in respect of adjustments that have increased the charitable relief in respect of previous years.

A positive number should be entered in respect of adjustments that have reduced the charitable relief in respect of previous years.

Community Amateur Sports Clubs (CASCs)

Line 14: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of the reduction in the total chargeable amount due in respect of the 2024-25 rates liability as a result of applying 80% mandatory relief to hereditaments occupied by Community Amateur Sports Clubs (CASCs), in accordance with section 43(5) and (6)(b) of the Local Government Finance Act 1988.

The entry should be a negative number.

Line 15: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment for relief given to CASCs in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Rural rate relief

Line 16: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of the reduction in the total chargeable amount due in respect of the 2024-25 rates liability as a result of applying 100% mandatory relief to rural general stores, post offices, public houses, petrol-filling stations and food shops, in accordance with Paragraph 8 of Schedule 4ZA of the Local Government Finance Act 1988.

The entry should be a negative number.

Line 17: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment for the amounts of mandatory “rural” relief given in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Authorities should enter the amount of any adjustment for the amounts of discretionary “rural” relief given in respect of previous years in Line 52.

Note K: Telecoms relief

Telecoms relief ended on 31 March 2022. Local authorities should not have awarded any Telecoms relief in years after 2021-22, however, they may need to amend the relief they awarded in respect of years between 1 April 2017 and 31 March 2022.

The Telecoms relief was a 100% rate relief scheme for new telecom fibre. It applied from 1 April 2017 for five years. The scheme was implemented by the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018.

The scheme was primarily administered by the Valuation Office Agency who identified eligible networks and provide local authorities with a certificate of the rateable value of the new fibre. Local authorities were then required to apply a simple percentage relief (calculated from the certificate) to the chargeable amount of the eligible hereditaments.

A description of how to calculate the relief is given at paragraphs 18 and 19 of the government’s consultation on the fibre relief and can also be found in the formula for ‘F’ in regulation 4 of the associated regulations.

Telecoms relief

Line 18: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in Telecoms Relief given to ratepayers in respect of years in which the relief applied (1 April 2017 to 31 March 2022). This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Note L: Public lavatories relief

At the 2018 Autumn Budget the intention to bring forward legislation for a 100% relief on Public Lavatories was announced. This scheme was implemented by the Non-Domestic Rating (Public Lavatories) Act 2021 which received royal assent in April 2021. This Act provides a 100% business rates relief for separately assessed public toilets, including those being operated by local authorities. Billing authorities should have regard to the provisions of the Act when calculating the amount of Public Lavatories relief they award in their local area.

Authorities should enter the amount of any qualifying Public Lavatories relief they have awarded for the 2024-25 financial year in line 19.

The Public Lavatories relief applied from 2020-21, and as such, authorities should ensure that any qualifying relief amended in respect of prior years dating back to 2020-21 is entered in line 20.

Public lavatories relief

Line 19: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

In line 19, authorities should show the cost of any Public Lavatories relief they have awarded in in respect of 2024-25 in line with the Non-Domestic Rating (Public Lavatories) Act 2021.

Authorities will be compensated for their loss of income on any relief given by means of s.31 grant (see Part 4 of this form).

The entry should be a negative number.

Line 20: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment for the amounts of public lavatory relief given in respect of previous years dating back to 2020-21. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Low carbon heat network relief

Line 21: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data

In its Final Report of the Business Rates Review (October 2021), the previous government announced a 100% relief from 1 April 2023 for eligible low-carbon heat networks that have their own rates bill. At the Spring Statement 2022 it was announced that the introduction of the heat network relief would be brought forward and apply from 1 April 2022.

The relief is a mandatory relief from 1 April 2024 following Royal Assent of the Non-Domestic Rating Act 2023. See further information on the Scheme.

In line 21, billing authorities should enter a figure for the amount of low carbon heat network relief awarded in respect of the 2024-25 liability. The entry should be a negative number.

Line 22: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data

In line 22, billing authorities should enter a figure for the amount of low carbon heat network relief awarded in respect of previous years liability.

Improvement relief

Line 23: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data

Section 1 of the Non-Domestic Rating Act 2023 created a new mandatory relief to support businesses making improvements to properties they occupy. From 1 April 2024, businesses that have made qualifying improvements may benefit from 100% relief from higher bills for 12 months. The scheme will run until 1 April 2029.

In line 23, authorities should show the cost of any relief awarded to rate payers in accordance with the regulations for which they expect to be reimbursed through s.31 grant.

Authorities need to enter the total amount of improvement relief awarded to qualifying ratepayers in respect of the 2024-25 rates liability.

The entry should be a negative number.

Total mandatory relief

Line 24: Total
Information Cell. Authorities are not required to enter data.

Line 24 columns 1 and 2, and 4 and 5 show the total amounts of mandatory relief given by the authority in 2024-25, including prior year adjustments. These are automatically calculated as the sum of lines 7, 8, and 12–23.

The total amount of mandatory relief in the billing authority area is given as the sum of the Designated Area relief (if any) given in columns 2 and 5, plus the relief given in the rest of the authority’s billing area (columns 1 and 4).

Note M: Unoccupied property

Rates are only payable by owners of unoccupied property in the circumstances set out in section 45 of the Local Government Finance Act 1988 and the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (SI 2008/386). 

The sum payable is zero in the circumstances set out in Sch 4ZB of the Act. The rates revenue foregone because property is unoccupied will reduce the authority’s gross rates payable. Lines 25 – 28 provide for the authority to enter the sums foregone on unoccupied properties, with the total automatically calculated by line 29. 

The rates forgone on partly empty property (section 44A) should be calculated after taking account of the transitional arrangements but before any other reliefs.

Partially occupied hereditaments

Line 25: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of the reduction in the chargeable amount due in respect of the 2024-25 rates liability as a result of the rateable value of a hereditament being apportioned between its occupied and unoccupied parts under s.44A of the Local Government Finance Act 1988.

The entry should be a negative number.

Line 26: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in respect of the amounts of s.44A reductions in previous years. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Empty premises

Line 27: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of the reduction in the total chargeable amounts due from ratepayers in respect of the 2024-25 rates liability as a result of premises being unoccupied and, therefore, with a nil liability for business rates for a period, in accordance with the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (SI 2008/386).

The entry should be a negative number.

Line 28: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in unoccupied property relief given in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Line 29: Total unoccupied property relief
Information Cell. Authorities are not required to enter data.

This line shows the total amount of unoccupied property relief given by the authority in 2024-25, including prior year adjustments. These are automatically calculated as the sum of lines 25 – 28.

The total amount of unoccupied property relief is given as the sum of the Designated Area relief (if any) given in columns 2 and 5, plus the relief given in the rest of the authority’s billing area (columns 1 and 4).

Note N: Discretionary relief (unfunded)

Authorities can grant discretionary relief to ratepayers in accordance with sections 47 and 49 of the Local Government Finance Act 1988. Lines 30-44 require information from authorities about the amount of discretionary relief given in 2023 24.

Figures entered in lines 30-44 should exclude those discretionary reliefs named in lines 46-65 ; which, in line with undertakings at previous Autumn Statements and Budgets, will be compensated through s.31 grant.

Discretionary relief should be calculated after taking account of transitional relief, section 44A and any mandatory relief. Rating law does not distinguish between different types of discretionary relief. For the purposes of collecting this information authorities should have regard to the relevant relief scheme guidance documents published by central government.

Charitable occupation

Line 30: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of the total discretionary “top-up” relief they gave to charities in respect of the 2024-25 rates liability, under s.47 of the Local Government Finance Act 1988. This is the amount of additional relief given to ratepayers in receipt of the mandatory relief.

The entry should be a negative number.

Line 31: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in discretionary charitable top-up relief given in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Non-profit making bodies

Line 32: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of the total discretionary relief they gave to non-profit making bodies in respect of the 2024-25 rates liability under s.47 of the Local Government Finance Act 1988.

The entry should be a negative number.

Line 33: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in discretionary relief given to non-profit making bodies in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Community Amateur Sports Clubs (CASCs)

Line 34: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the total amount of discretionary “top-up” relief they gave to community amateur sports clubs (CASCs) in respect of the 2024-2025 rates liability, under s.47 of the Local Government Finance Act 1988. This is the amount of additional relief given to ratepayers in receipt of the mandatory relief.

The entry should be a negative number.

Line 35: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in discretionary top-up relief given to CASCs in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Rural shops etc

Line 36: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in respect of the amounts of discretionary relief given to rural general stores, post offices, public houses, petrol-filling stations and food shops in previous years in excess of the 50% relief, but without doubling the relief, under s.47 of the Local Government Finance Act 1988.

If authorities have doubled the rural rate relief, they should instead input this value in respect of previous years in line 52. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 15 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Small rural businesses

Line 37: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

Authorities need to enter the total amount of discretionary relief they gave to other rural businesses in respect of the 2024-25 rates liability under s.47 of the Local Government Finance Act 1988. This is the amount of relief given to ratepayers who are not in receipt of mandatory rural rate relief.

The entry should be a negative number.

Line 38: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in discretionary relief given to other rural businesses in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Other ratepayers

Line 39: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

As a result of changes introduced by the Localism Act 2011, authorities are now entitled to give discretionary relief under s.47 of the Local Government Finance Act 1988, to any ratepayer.

Lines 30 – 38 above separately identify the relief given to charities, non-profit making bodies, CASCs and rural businesses (in other words, those bodies eligible for discretionary relief prior to the Localism Act 2011).

In line 39, authorities need to enter the total amount of discretionary relief given in both Designated Areas where applicable (column 2 and 5) and in the rest of the billing authority area (columns 1 and 4) in respect of the 2024-25 rates liability under s.47 of the Local Government Finance Act 1988, other than:

i. discretionary relief given to charities, non-profit making bodies, CASCs and rural businesses;

ii. any funded discretionary reliefs for which authorities will be compensated through a s.31 grant, (explicitly stated in lines 46 - 64).

For the avoidance of doubt, authorities that are entitled to give relief to “Case A”, “Case B” hereditaments, Freeports and Investment Zones (and have it reimbursed through a reduction to the central share, or S.31 grant payment in the case of 100% authorities, Freeports and Investment Zones) should ensure that the line 39 figure includes these amounts.

Billing Authorities should include reliefs awarded under s.47 where a Mayoral Development Corporation (MDC) has assumed functions under section 47(3) and (6) of the 1988 Act, as modified by section 214(9) of the 2011 Localism Act.

The entry should be a negative number.

Line 40: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in discretionary relief in both Designated Areas where applicable (columns 2 and 5) and in the rest of the billing authority area (columns 1 and 4) (as described in Line 39, above) in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Lines 41 and 42: Relief given to Case A hereditaments and Case B hereditaments
Data Cell. Authorities need to enter data.

Lines 41 and 42 relate to the amount of discretionary relief given to “Case A” and “Case B” hereditaments in a Designated Area. The amounts in lines 41 and 42 are a sub-set of the figures in lines 39 and 40. In other words, the amount of relief given to “Case A” and “Case B” properties should already be part of the totals in lines 39 and 40. The total amount in line 41 columns 2 and 5 should be -1 times the value of Case A relief awarded in the authority’s Designated Area(s) in column A, Part 2 DA Summary. In line 42 authorities should input the value of Case B relief they have awarded, if any.

“Case A” and “Case B” hereditaments are defined in schedule 2 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended). A “Case A” hereditament is situated in part of a Designated Area for which the billing authority is entitled to both retain the growth in business rates and be reimbursed for any discretionary relief they award. A “Case B” hereditament is situated in part of a Designated Area for which authorities are only entitled to be reimbursed for the discretionary relief awarded.

Please note that any continuation of this discretionary relief beyond the 5-year business rate relief period, will not be compensated and should be included in lines 39 and or 40, but should not be included in lines 41 or 42.

The figure that authorities enter at line 42 should be the total amount of discretionary relief authorities actually awarded to businesses meeting the requirements of case B – in other words, authorities should not enter the amounts of “qualifying relief”, (as defined in paragraphs 2 and 3 schedule 2 to the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452).

The amount of qualifying relief for which authorities will be compensated is automatically calculated for non-100% rates retention authorities in two places in Part 4 of the form. Part 4, line 16 gives the amount to be deducted from the central share and lines 54-60 includes the amount of compensation for the Multiplier Cap (to be compensated via s.31 grant), for the relief awarded. 100% business rates retention authorities are compensated solely via s.31 grant, as calculated in part 4 line 63, and lines 54-60 includes the amount of compensation for the Multiplier Cap.. The total amount of qualifying relief is given for all eligible authorities in Part 2DA Summary Column B. Both amounts of qualifying relief are added to authorities’ “other income” in Part 5 (see Part 5, line 8, and lines 2 (non-100% authorities) and 10, as applicable).

The figure entered in line 42 should be the sum of:

the amount of relief awarded in respect of the 2024-25 rates liability

plus

the amount (if any) of any adjustment to the amounts of relief given to case B properties in respect of previous years.

The entry should be a negative number. A positive number should only be entered if adjustments that have reduced discretionary relief given to ratepayers in respect of previous years exceed by more than £1 the relief given in 2024-25.

Line 43: Relief given to Freeports
Data Cell. Authorities need to enter data.

Line 43 applies only to those authorities with a Freeport.

Authorities may award 100% business rates relief on certain businesses premises within Freeport Tax sites. Eligible businesses will receive relief for five years from the point at which they first receive relief, provided this is by 30 September 2031. The eligibility period to begin claiming relief was extended from 5 years to 10 years at Autumn Statement 2023. The cost of this relief will be funded by central government.  

In line 43, authorities need to enter the total amount of any relief awarded to eligible properties in Freeport Tax Site in respect of 2024-25.

In 2023-24 and 2024-25, the following Freeport tax sites were designated - Thames Freeport, Humber Freeport, East Midlands Freeport, Freeport East, Liverpool City Region Freeport, Plymouth and South Devon Freeport, Solent Freeport and Tees Freeport. The billing authorities for these Freeports will also need to enter data in Part 2 DA Summary.

Local authorities should enter data in column 2 and 5.

The amount entered in line 43 is a sub-set of the figures in line 39 and 40, and should include adjustments for prior years, if any. In other words, the amount of relief given to eligible properties in the Freeport Tax site should already be part of the totals in line 39 and 40.

The entry should usually be a negative number. The actual amount of compensation due to the authority is calculated in Part 4, line 70 [Freeport Relief].

Line 44: Relief given to Investment Zones
Data Cell. Authorities need to enter data

Line 44 applies only to those authorities with an Investment Zone.

Authorities may award 100% business rates relief on certain businesses premises within Investment Zone sites. Full business rates (100%) relief will be available to eligible businesses in these Investment Zone tax sites in England, once designated. Relief will be available to all newly occupied businesses, and certain existing businesses where they expand in Investment Zone tax sites, until 30 September 2034.

Relief will apply for 5 years from the point at which each beneficiary first receives relief. This means that if a business first received relief on 30 September 2034, the relief may be applied up to 29 September 2039.

In line 44, authorities need to enter the total amount of any relief awarded to eligible properties in an Investment Zone Tax Site in respect of 2024-25.

Authorities should complete column 2 and/or column 5 for Designated Areas where an Investment Zone is also a BRR Designated Area. Authorities should complete column 1 and/or column 4 (BA Area exc. Designated Areas) for Investment Zones which are not BRR Designated Areas.

The amount entered in line 44 is a sub-set of the figures in line 39 and 40. In other words, the amount of relief given to eligible properties in the Investment Zone Tax site should already be part of the totals in line 39 and 40.

The entry should be a negative number. The actual amount of compensation due to the authority is calculated in Part 4, line 73 [Investment Zone Relief].

Total discretionary relief (Unfunded)

Line 45: Total discretionary relief (unfunded)
Information Cell. Authorities are not required to enter data.

Line 45, columns 1, 2, 4 and 5 show the total amount of discretionary relief (not funded via s.31 grants*) given by the authority in 2024-25. These are automatically calculated as the sum of lines 30 – 40.

The total amount of discretionary relief not funded by s.31 grant* in the billing authority area (column 7) is given as the sum of the Designated Area relief (if any) given in column 4 and 5, plus the relief given in the rest of the authority’s billing area (column 1 and 2).

*Though this consists mainly of unfunded reliefs, it does also include Freeports relief, Investment Zone relief and qualifying (Case A/B) relief in 100% rates retention areas, both of which are funded via s.31 grant. 3.31 grant funding for these amounts is shown in Part 4.

Note O: Discretionary relief funded through s.31 grant

Where an authority has given discretionary relief under section 47 of the Local Government Finance Act 1988, for any “relief” listed in lines 46-63 for which government has committed to provide compensation via a s.31 grant, authorities should provide the amounts of relief given.

Local authorities should apply discretionary relief for which compensation is received via s.31 grant as set out in the relevant relief scheme guidance documents published by the government (also see Note N).

New empty properties

Line 46: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

In the Autumn Statement 2012, the previous government announced its intention to give “new empty” rate relief for up to 18 months. The scheme introduced by the previous government from 1 October 2013 provided for authorities to be reimbursed for any discretionary relief they awarded to qualifying ratepayers using their powers under s.47 of the Local Government Finance Act 1988. Details of qualifying ratepayers are set out in the guidance published by the department on 11 September 2013.

Authorities need to enter the amount of any adjustment in respect of the amounts of “new empty” rate relief given to qualifying ratepayers in previous years. This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

“Long-term empty” properties

Line 47: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

In the Autumn Statement 2013, the previous government announced its intention that, from 1 April 2014, new occupiers of retail property that had been empty for more than a year should be given 50% relief for 18 months. Authorities were reimbursed for any discretionary relief they award to qualifying ratepayers using their powers under s.47 of the Local Government Finance Act 1988. See further guidance on eligibility.

Authorities need to enter the amount of any adjustment in respect of previous years to the amounts of relief given to new occupiers of retail property that had been empty for more than a year. This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Retail relief in respect of 2014-15 and 2015-16

Line 48: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

At the Autumn Statement 2013, the previous government announced its intention that for 2014-15 and 2015-16, occupiers of shops, pubs and restaurants with a rateable value of £50,000 or less should receive a discount of £1,000 on their rates bills in 2014-15 and 2015-16. (At Autumn Statement 2014, the amount of the discount was increased to £1,500 for 2015-16.)

Authorities were reimbursed for any discretionary relief they awarded to qualifying ratepayers using their powers under s.47 of the Local Government Finance Act 1988 in 2014-15 and 2015-16.

Authorities need to enter the amount of any adjustment in respect of previous years to the amounts of retail relief given. This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 15 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Note P: Flooding relief

The department activated flooding relief schemes in 2023-24 as part of the Flood Recovery Framework in response to Storm Babet and Storm Henk.

The schemes will run through 2023-24 (year 1) and 2024-25 (year 2). However, only relief provided in line with the activation of the Flood Recovery Framework relating to properties affected by Storms Babet and Henk for year 2 (2024-25) should be entered into line 49. Adjustments to relief provided under these flooding relief schemes in year 1 should be entered into line 50.

For any other flooding relief not already mentioned in this note (Note P) that local authorities wish to grant to businesses in their area for flooding events for which they are not eligible to receive compensation, this should be included in part 3 line 39 and 40.

In addition to this, local authorities should enter any adjustments to reliefs awarded in relation to the Scheme activated in response to 2015-16 and 2019-20 flooding events into part 3 line 40.

The form will be “greyed-out” for local authorities where the 2023-24 flooding relief scheme does not apply.

Flooding relief

Line 49: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

The Flood Recovery Framework was not activated in 2024-25, and therefore authorities are not entitled to compensation for relief granted to qualifying ratepayers in respect of flooding incidents in that year.

Data should only be entered in relation to awards in respect of Storm Babet and Henk, that were made in 2024-25.

Line 50: Adjustments to amount of relief provided in respect of 2023-24
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in “flooding” relief given to ratepayers in respect of previous years for which they are eligible to be compensated by s.31 grant.

This should only include any adjustments to the eligible flooding relief granted in respect of the 2023-24 flooding events in those years for which the Flood Recovery Framework was activated.

Authorities should not enter any unfunded discretionary flooding relief in this line.

This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13.

Note Q: Supporting small business relief and transitional relief in lieu

At Autumn Budget 2021, a Scheme in lieu of supporting small business relief and transitional relief was announced for 2022-23. This Scheme extended transitional relief for businesses in lieu of the transitional relief scheme that ended on 31 March 2022, and subsumed the former supporting small business relief.

The Scheme joined together two reliefs that could be applied to businesses in previous years, and any adjustments to those relief schemes should be entered separately – in line 51 and 56.

• In Line 51, authorities should enter the value of any adjustments to the previous transitional relief in lieu scheme, that was in place for 2015-16 and 2016-17, in respect of those years.
• In Line 55, authorities should show the cost of any relief awarded as part of the Supporting small business scheme in 2024-25.
• In Line 56, authorities should enter both the value of any adjustments to the Supporting small business relief and transitional relief in lieu scheme in respect of 2022-23, and any Supporting Small Business relief adjustments for years prior to 2023-24.

Line 51: In lieu of transitional relief scheme (2015-16 and 2016-17.)
Data Cell. Authorities need to enter data.

See Note Q for details.

Authorities need to enter the amount of any adjustment in respect of the relief awarded to ratepayers in respect of previous years (2015-16 and 2016-17). This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Doubling of rural rate relief

Line 52: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

At Autumn Statement 2016, the previous government announced its intention to double rural relief with effect from 1 April 2017.

Authorities need to enter the amount of any adjustment in rural rate relief given to other ratepayers as per line 52, in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 15 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

If authorities used their power to grant discretionary relief to “double” the amount of mandatory relief they gave to rural general stores, post offices, public houses, petrol-filling stations and food shops in prior years, they should use line 52 to show adjustments to the amount of discretionary relief they gave.

If authorities previously decided to increase, but not double rural rate relief in prior years, authorities should enter any adjustments to amount in line 36 [Rural Shops etc] (not line 52).

Local newspaper relief

Line 53: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

In January 2020 it was announced that the £1,500 discount on office space occupied by local newspapers would run until 31 March 2025. The previous government originally announced the local newspaper relief at Budget 2016, initially to run for 2017-18 and 2018-19, and then extended it for 2019-20 at Budget 2018.

In line 53, authorities should show the cost of any relief awarded to local newspapers in accordance with the guidance for which they expect to be reimbursed through s.31 grant.

Authorities need to enter the total amount of local newspaper relief awarded to qualifying ratepayers in respect of the 2024-25 rates liability.

The entry should be a negative number.

Line 54: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter the amount of any adjustment in local newspaper relief given to ratepayers in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Supporting small business relief in 2024-25

Line 55: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

See Note Q for details.

In line 55, authorities should show the cost of any relief awarded in respect of the Supporting small business scheme for 2024-25 in accordance with the guidance, for which they expect to be reimbursed through s.31 grant.

See more information on the relief.

Line 56: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

Authorities need to enter both the amount of any adjustment in Supporting small businesses relief given to ratepayers in respect of previous years, and any adjustments to the Supporting small business relief and transitional relief in lieu scheme in respect of 2022-2023 in line 56a, and 2023-24 in line 56b. These adjustments should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

For the avoidance of doubt, any adjustments to the amounts of relief awarded under the In-lieu of transition scheme in place for 2015-16 and 2016-17 should not be included in line 56, they should be recorded in line 51.

Discretionary scheme relief

Line 57: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

At Spring Budget 2017, the previous government announced a discretionary relief scheme to be administered by billing authorities for four years, from 2017-18 to 2020-21 following the 2017 revaluation. This relief took effect from 1 April 2017 and has now ended – see further details on the relief.  

In this line, authorities need to enter the amount of any adjustment in discretionary scheme relief given to ratepayers in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Pub relief (where RV is less than £100,000)

Line 58: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

At Spring Budget 2017, the previous government announced that the scheme of up to £1,000 relief to be administered to Pubs under the support for pubs scheme was to be made available to pubs with a rateable value under £100,000 (“Pub relief”). This relief first took effect for one year from 1 April 2017 but was extended into 2018-19 at Autumn Budget 2017 – see further details and guidance on the granting of the relief.

At line 58 authorities need to enter the amount of any adjustment in support for pubs relief given to ratepayers in respect of previous years. This line should not include any relief given to Pubs as part of the Retail, Hospitality and Leisure Relief as detailed in lines 59 and 60. This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Retail, hospitality and leisure relief

Line 59: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data.

The previous government announced at Autumn Statement 2023 that it will continue to provide a business rates Retail, Hospitality and Leisure Discount scheme giving eligible businesses a 75% relief on rates bills up to £110,000 per business in 2024-25. Authorities should have regard to the guidance when determining eligibility for the retail discount. See further information and guidance about the relief.

In line 59 authorities should enter the cost of any retail, hospitality and leisure relief in accordance with the guidance for 2024-25, for which they expect to be reimbursed through S.31 grant. 

The entry should be a negative number.

Line 60: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

In line 60, authorities need to enter the amount of any adjustment to the expanded Retail Hospitality and Leisure Relief (2020-21 to 2023-24) or original (2019-20) retail discount, they awarded in respect of previous years.

This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Nursery relief

Line 61: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data.

In response to the COVID-19 pandemic a new 100% nursery discount for 2020-21 was introduced at Spring Budget 2020. The nursery discount was then extended into 2021-22 at Spring Budget 2021. See further details and guidance on the granting of this relief.

Authorities need to enter the amount of any adjustment in nursery relief given to ratepayers in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 13 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

COVID-19 Additional Relief Fund

Line 62: Adjustments to amount of relief in respect of 2021-22 liability
Data Cell. Authorities need to enter data.

In March 2021, the previous government announced a £1.5 billion COVID-19 Additional Relief Fund (CARF) for businesses that had not received business rates support in response to the COVID-19 pandemic.

Billing authorities were responsible for designing the discretionary relief schemes in their areas and were awarded allocations of the total amount of relief they were able to award to eligible ratepayers.

CARF relief could be awarded in line with guidance after 2021-22, but any relief awarded to ratepayers must be awarded against 2021-22 liabilities.

If the relief billing authorities award exceeds their allocation, compensation may be capped at the local share of the total allocation, and the cost of any additional relief would be borne under the rates retention system as per unfunded s.47 discretionary relief.

Billing and Major Precepting Authorities will receive compensation based on their relevant share. The allocation being split with any Designated Area proportionate to the relief they have given.

In line 62, billing authorities should enter a figure for the amount of CARF relief awarded, or amended, in respect of the 2021-22 liability, for any relief or adjustments which they have not already included in the 2021-22 and 2022-23 and 2023-2024 NNDR3 forms.

Film studio relief

Line 63: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data

At the Spring Budget on 6 March 2024, it was announced that the creative industries would continue to be supported and set out that a business rates relief for eligible film studios would be introduced in England worth around £470 million over the next 10 years.

In line 63, authorities should show the cost of any relief awarded to film studios in accordance with the guidance for which they expect to be reimbursed through s.31 grant. See the Film studio relief - local authority guidance.

Authorities need to enter the total amount of film studio relief awarded to qualifying ratepayers in respect of the 2024-25 rates liability.

The entry should be a negative number.

Total discretionary relief

Line 64: Total discretionary relief
Information Cell. Authorities are not required to enter data

Line 64, columns 1 and 2 show the total amount of discretionary relief (for which authorities will be reimbursed via s.31 grants where applicable) given by the authority in 2024-25. These are automatically calculated as the sum of lines 46 – 63.

Hardship relief

Line 65: Amount of relief in respect of 2024-25 liability
Data Cell. Authorities need to enter data

Authorities need to enter the total amount of any hardship relief given to ratepayers in 2024-25, in accordance with section 49 of the Local Government Finance Act 1988.

The entry should be a negative number.

Line 66: Adjustments to amount of relief provided in respect of previous years
Data Cell. Authorities need to enter data

Authorities need to enter the amount of any adjustment in hardship relief given to other ratepayers in respect of previous years. This adjustment should be calculated and entered as a positive or negative figure, if applicable, as per the arrangement set out in line 15 [Charitable occupation, Adjustments to amount of relief provided in respect of previous years].

Line 67: Total hardship relief
Information Cell. Authorities are not required to enter data

Line 67 shows the total amount of hardship relief given by the authority in 2024-25. This is automatically calculated as line 65 plus line 66.

The total amount of hardship relief in the billing authority area (column 7) as the sum of the Designated Area relief (if any) in column 2 and 5, plus the relief in the rest of the authority’s billing area (column 1 and 4).

Reconciliation section

The “reconciliation” section at the bottom of Part 3 allows local authorities to reconcile the figures for reliefs set out in Part 3 with their own revenue systems reports from which the figures entered into Part 3 were derived.

The figure for gross rates payable is the sum of lines 1 and 2 of Part 3. The figures for reliefs are automatically taken from lines 6 [Transitional arrangements], 24 [Mandatory Relief], 29 [Unoccupied Property Relief], 45 [Discretionary Relief (unfunded)], 64 [Discretionary Relief (funded s.31)] and 67 [Hardship Relief] of Part 3.

Figures for net rates payable are automatically calculated in the last line of the reconciliation section. These are automatically taken forward to Part 2, line 1 [Net Rates Payable].

Part 4: Transitional protection payments and reconciliations

Part 4A provides for the end-of-year calculation of Transitional Protection Payments in accordance with the Non-Domestic Rating (Transitional Protection Payments Regulations) 2013 (as amended).

As these regulations also effectively require any difference between the end-of-year calculations and the payments made on-account following the calculation of transitional protection payments in NNDR1s, to be paid by/to the authority, Part 4 also calculates the payments due.

Part 4B provides for the reconciliation of disregarded amounts as required by the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended) and the Cost of Collection. The reconciliation required by the regulations essentially involves the comparison of the amounts calculated in NNDR1 and NNDR3 forms in respect of the sums retained for Designated Areas and Designated Area relief, Cost of Collection, Renewable Energy, Shale Oil and Gas Projects, and the Port of Bristol. The difference between the NNDR1 and NNDR3 amounts results in a payment to/from the authority.

Part 4B also provides for the reconciliation of s.31 payments due to or from authorities in respect of those measures for which local authorities are to be compensated. The reconciliation involves the comparison of the amounts calculated in NNDR1 (and paid on account through 2024-25), and the amounts calculated on the basis of NNDR3 entries. The difference results in a payment to/from authorities. The calculations in Parts 4A and 4B are, at this stage, provisional.

If you become aware of changes to the provisional form following original submission, please aim to return a revised form to the Ministry of Housing, Communities and Local Government by Friday 28 November 2025. You should also make you major preceptors aware of any updated forms that are re-submitted. Please note the statutory post-audit opinion deadline is 27 February 2026 but we are asking authorities to provide revised forms no later than 28 November 2025, to allow us time to process any changes in good time before the end of the financial year. The Department will provide further details about the process to collect outstanding final post-audit opinion forms at a later stage.

This part of the NNDR3 2024-25 form is pre-filled with data taken from other parts of the form and as such there are no cells that require any data entry by authorities.

Part 4A: Transitional protection payments

Line 1: Transitional protection payment due to (+) / from (-) the authority for 2024-25
Information Cell. Authorities are not required to enter data.

Line 1 automatically calculates the transitional protection payment due to/from the authority for 2024-25 based on the entries in Part 3, line 6. The calculation is Part 3, line 6 multiplied by -1.

Separate figures are included for Designated Areas in column 2 (where applicable) and the rest of the billing authority area in column 1. These are summed in column 3.

Line 2: Payment on account received by authority (based on NNDR1 2024-25)
Pre-filled Cell. Authorities are not required to enter data.

These figures are pre-filled by MHCLG. They are the transitional protection payments paid to the authority, based on the authority’s NNDR1.

Separate figures are included for Designated Areas in column 2 (where applicable) and the rest of the billing authority area in column 1. These are summed in column 3.

Line 3: Sum due to (+) / from (-) authority
Information Cell. Authorities are not required to enter data.

Line 3 automatically calculates the sum due to/from the authority. The calculation is line 1 minus line 2.

Where the figure at line 3 is a positive number, a payment is due to the Billing Authority. The anticipated receipt should be credited to the Collection Fund.

Where the figure at line 3 is a negative number, a payment is due from the Billing authority to central government. The anticipated payment should be charged to the Collection Fund.

Separate figures are included for Designated Areas in column 2 (where applicable) and the rest of the billing authority area in column 1. These are summed in column 3.

Part 4B: Reconciliations

Note R: Reconciliations

As explained elsewhere in these guidance notes, certain sums are excluded (‘disregarded’) from the calculation of the authority’s non-domestic rating income. Sums in respect of Designated Areas, qualifying renewable energy projects and Shale Oil and Gas projects, are excluded from the authority’s non-domestic rating income and instead of being shared between the parties to the rates retention scheme, are retained in their entirety by the billing authority and/or one of its major preceptors.

The Cost of Collection is deducted from the calculation of the authority’s non-domestic rating income and instead of being shared between the parties to the rates retention scheme, is retained in entirely by the billing authority.

The sums to be excluded are calculated provisionally at NNDR1 stage. Following the availability of outturn figures in NNDR3, the provisional and actual sums need to be reconciled and adjusting payments made.

Similarly, on the basis of provisional calculations of reliefs for which the Government has committed to compensating authorities via s.31 grant, provisional calculations need to be reconciled with the actual amounts of relief given and adjusting payments made.

Relevant authorities also calculate an amount to be deducted from their central share in relation to Designated Area reliefs and the Port of Bristol. Amounts were deducted based on estimates from the NNDR1 and these need to be reconciled against the NNDR3 and adjusting payments made.

Lines 4 – 75 provide for these reconciliations and set out how, in accordance with the relevant regulations, the adjusting payments are to be treated.

Adjusting payments are to be regarded as provisional until the final “certified” NNDR3 has been submitted, for which the deadline this year is 27 February 2026.

Cost of collection

Line 4: Amount to be retained by billing authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 4 gives the total allowance for the cost of collection, to be retained by the billing authority in respect of 2024-25.

It is automatically picked-up from Part 1 of the form (see Part 1, line 6) [Allowance for cost of collection].

Line 5: Amount previously retained (based on NNDR1)
Pre-filled Cell. Authorities are not required to enter data.

Line 5 gives the total allowance for the cost of collection, as calculated in the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 6: Sum due to / from billing authority
Information Cell. Authorities are not required to enter data.

Line 6 sets out the sum due to, or from, the billing authority as a result of the reconciliation of lines 4 and 5. It is automatically calculated as line 4, minus line 5. In 2024-25 we do not anticipate that there will be a value here and so no payment to or from authorities is likely to occur.

If line 6 is a positive number, the authority should, as it has already transferred an amount from its Collection Fund to its General Fund reflecting the NNDR1 calculation, make a further transfer of the amount in line 6.

If line 6 is a negative number, the authority should, as it has already transferred an amount from its Collection Fund to its General Fund reflecting the NNDR1 calculation, make an adjusting transfer from its General Fund into its Collection Fund of the amount in line 6.

The total charge to the 2024-25 Collection Fund in respect of this element, after any adjustment made in respect of line 6, for should equal the amount at line 4 column 2.

Designated Areas

Line 7: Amount to be retained by billing authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 7 gives the total amount of rates to be retained by the billing authority (and the major precepting authority, for the South Tees Development Corporation Designated Area) in respect of growth in its Designated Areas in 2024-25.

It is automatically picked-up from Part 1 of the form (see Part 1, line 8) [Amounts retained in respect of Designated Areas] and, where relevant, is apportioned across relevant columns in part 4.

Line 8: Amount previously retained (based on NNDR1)
Pre-filled Cell. Authorities are not required to enter data.

Line 8 gives the total amount of rates income to be retained by the billing authority (and the major precepting authority, for the South Tees Development Corporation Designated Area) in respect of growth in its Designated Areas in 2024-25, as calculated in the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 9: Sum due to/ from billing authority
Information Cell. Authorities are not required to enter data.

Line 9 sets out the sum due to, or from, the billing authority (and the major precepting authority, for the South Tees Development Corporation Designated Area) as a result of the reconciliation of lines 7 and 8.

Line 9 is automatically calculated, and the same transfer arrangements apply as those in line 6 [Cost of Collection].

Renewable energy schemes

Line 10: Amount to be retained by billing authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 10 gives the total amount of rates income to be retained by authorities in respect of qualifying renewable energy projects in 2024-25.

The numbers in columns 2 and 3 are automatically picked-up from Part 1 of the form (see Part 1, lines 9a and 9b). [Renewable Energy].

Line 11: Amount previously retained (based on NNDR1)
Pre-Filled Cell. Authorities are not required to enter data.

Line 11 gives the amount of rates income in respect of qualifying renewable energy projects retained by authorities on the basis of completed NNDR1s for 2024-25.

Columns 2 and 3 are pre-filled by MHCLG from the NNDR1 submitted in January 2024..

Line 12: Sum due to/ from authority
Information Cell. Authorities are not required to enter data.

Line 12 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 10 and 11.

It is automatically calculated. The calculation is line 10, minus line 11.

If line 12, column 2, is a positive number, the billing authority should, assuming it has already transferred an amount from its Collection Fund to its General Fund reflecting the NNDR1 calculation, make a further transfer of the amount in line 12. If column 3 is a positive number, the billing authority should make a further payment, from the Collection Fund, to its County Council.

If line 12, column 2, is a negative number, the billing authority should, assuming it has already transferred an amount from its Collection Fund to its General Fund reflecting the NNDR1 calculation, make an adjusting transfer from its General Fund into its Collection Fund of the amount in line 12. If column 3 is a negative number, the County Council should make a payment to the billing authority. This should be credited to the Collection Fund.

Shale oil and gas scheme sites

Line 13: Amount to be retained by authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 13 gives the total amount of rates income to be retained by authorities in respect of Shale Oil and Gas Sites in 2024-25.

The numbers in columns 2, 3 and 4 are automatically picked-up from Part 1 Line 10 of the form and multiplied by the relevant tier splits to calculate the figures due to each authority in columns 2, 3 and 4.

Line 14: Amount previously retained (based on NNDR1)
Pre-Filled Cell. Authorities are not required to enter data.

Line 14 gives the amount of rates income in respect of Shale Oil and Gas Sites retained by authorities on the basis of completed NNDR1s for 2024-25.

Columns 2, 3 and 4 are pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 15: Sum due to (+) / from (-) authority
Information Cell. Authorities are not required to enter data.

Line 15 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 13 and 14.

It is automatically calculated. The calculation is line 13, minus line 14.

If line 15, column 2, is a positive number, the billing authority should, assuming it has already transferred an amount from its Collection Fund to its General Fund reflecting the NNDR1 calculation, make a further transfer of the amount in line 15. If column 3 is a positive number, the billing authority should make a further payment, from the Collection Fund, to its County Council. If column 4 is a positive number, the billing authority should make a further payment, from the Collection Fund, to its Major Precepting Authority (if applicable).

If line 15, column 2, is a negative number, the billing authority should, assuming it has already transferred an amount from its Collection Fund to its General Fund reflecting the NNDR1 calculation, make an adjusting transfer from its General Fund into its Collection Fund of the amount in line 15. If column 3 is a negative number, the County Council should make a payment to the billing authority. This should be credited to the Collection Fund. If column 4 is a negative number, the Major Precepting Authority should make a payment to the billing authority. This should be credited to the Collection Fund.

Note S: Qualifying relief in Designated Areas

Depending on the terms of their agreement with central government, authorities can be reimbursed for the relief they give ratepayers in Designated Areas under s.47 of the Local Government Finance Act 1988.

Where authorities are to be reimbursed, the government arranges for this by allowing, for those authorities that are not 100% Business Rates Retention authorities, the qualifying relief to be deducted from the central share of the authority’s non-domestic rating income that is due to central government.

The amount to be deducted is calculated before the beginning of the year, on the basis of the NNDR1. The central share paid by the authority to central government during the course of 2024-2025 included any such deduction, if applicable.

Authorities with “Case A” and “Case B” hereditaments

The sum deducted from the central share for non-100% rates retention authorities in respect of qualifying relief is shared between billing and major precepting authorities in accordance with Regulations 4 and 6 and Schedule 3 of the Non-Domestic Rating (Rates Retention) Regulations 2013 (SI 2013/452) (as amended).

Effectively, the regulations provide that 100% of any relief given is qualifying relief for the purpose of “Case A” hereditaments and is to be retained by the billing authority and transferred to its General Fund. The qualifying relief given to Case B hereditaments is shared between the billing authority and its major precepting authorities and is effectively each authority’s “percentage share” of the relief given. The qualifying relief for both Case A and Case B is multiplied by the adjustment factor for the year, but this amount is not deductible from the central share and is therefore incorporated within the multiplier cap in line 54 (for non-100% authorities) or included within the s.31 compensation for 100% authorities in line 60.

The relevant local authority percentage shares are:

i. 50% to a Unitary Council that is also a Fire and Rescue Authority, and the Isles of Scilly;

ii. 49% to a Unitary Council that is not a Fire and Rescue Authority;

iii. 40% to a billing authority other than a London Borough or the Common Council of the City of London;

iv. 30% to a billing authority which is a London Borough or the Common Council of the City of London;

v. 37% to the Greater London Authority;

vi. 10% to a two-tier County Council which is a Fire and Rescue Authority;

vii. 9% to a two-tier County Council which is not a Fire and Rescue Authority; or

viii. 1% to a stand-alone Fire and Rescue Authority, or Police and Crime Commissioner Fire and Rescue Authority.

For 100% Business Rates Retention authorities in 2024-25, the relevant percentage shares are:

i. 100% for Cornwall;

ii. 99% for authorities in Greater Manchester, Liverpool and the West Midlands;

iii. 95% for authorities in the West of England; and

iv. 5% for the West of England Combined Authority.

Lines 16 – 18 provide for the reconciliation of these amounts in 50% Business Rates Retention authorities. Lines 61 – 63 provide for the reconciliation of these amounts in 100% Business Rates Retention authorities.

Designated Freeports and Investment Zones

Designated Freeports and Investment Zones are compensated via a Section 31 grant in respect of qualifying relief and this is shown in line 70 - 75 below.

Qualifying relief in Designated Areas (excl. Freeports) in non-100% business rates retention areas

Line 16: Amount deducted from central share and retained by authorities
Information Cell. Authorities are not required to enter data.

Line 16, column 1 gives the total amount of qualifying relief to be deducted from the central share in respect of 2024-25, from the entry in Part 2, line 20, Column 3 [Designated Area qualifying relief (Deduction from Central Share)].

In columns 2, 3 and 4, the total qualifying relief is apportioned between the billing authority and (as appropriate) its major precepting authorities in accordance with the Regulations.

The calculation is:

For the billing authority (Column 2 and 5):

(100% of Part 3, Line 41, Column 2 and 5, multiplied by -1), plus (Part 3, Line 42, Column 1 and 4 multiplied by -1, multiplied by the relevant percentage share shown in Note S above).

For major precepting authorities:

Part 3, line 42, Column 1 and 4, multiplied by -1, multiplied by the relevant percentage share shown in Note R above.

The amounts at columns 2, 3 and 4, represent the sums due to authorities in respect of 2024-25.

Line 17: Amount deducted/retained (based on NNDR1)
Pre-Filled Cell. Authorities are not required to enter data.

Based on the NNDR1 for 2024-25, line 17 gives the total amount of qualifying relief deducted from the central share in 2024-25, and retained by the billing authority, or paid to major precepting authorities.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 18: Sum due to (+) / from (-) authority
Information Cell. Authorities are not required to enter data.

Line 18 sets out the sums due to, or from, the billing authority and its major precepting authorities as a result of the reconciliation of lines 16 and 17. They are automatically calculated. The calculation is line 16, minus line 17.

The sums due to/from or authorities are as follows:

If column 1 is a positive number, MHCLG will make a payment to the billing authority of the amount in line 18, column 1, which the authority should credit to its Collection Fund. If column 1 is a negative number, the authority should make a payment to MHCLG from its Collection Fund, of the amount in line 18, column 1.

If column 2 is a positive number, the billing authority should transfer that amount from its Collection Fund to its General Fund. If column 2 is a negative number, the billing authority should transfer that amount from its General Fund to its Collection Fund.

If column 3 is a positive number, the billing authority should make a payment, from its Collection Fund to its County Council of that amount. If column 3 is a negative number, the County Council should make a payment to the Billing Authority of that amount. The billing authority should credit the full amount to its Collection Fund.

If column 4 is a positive number, the billing authority should make a payment, from its Collection Fund to its stand-alone Fire and Rescue Authority of that amount. If column 4 is a negative number, the Fire and Rescue Authority should make a payment to the Billing Authority of that amount. The billing authority should credit the full amount to its Collection Fund.

Port of Bristol (North Somerset only)

Line 19: Amount deducted from central share and retained by North Somerset
Information Cell. Authorities are not required to enter data.

Lines 19 – 21 only apply to the amount to be deducted from the central share in relation to the Port of Bristol, applicable to North Somerset in 2024-2025It is automatically brought forward from Part 2, line 21, column 3, which is calculated in accordance with Schedule 2B to the Non-Domestic Rating (Rates Retention) Regulations 2013 (as amended).

Line 21, column 1 gives the total amount to be deducted from the central share in respect of 2024-2025.

Line 20: Amount deducted/retained (based on NNDR1)
Pre-Filled Cell. Authorities are not required to enter data.

Based on the NNDR1 for 2024-25, line 20 gives the total amount deducted from the billing authority’s central share in relation to the Port of Bristol in 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 21: Sum due to (+) / from (-) authority
Information Cell. Authorities are not required to enter data.

Line 21 sets out the sum due to, or from, North Somerset as a result of the reconciliation of lines 19 and 20.

It is automatically calculated. The calculation is line 19, minus line 20. The sums due to/from to the billing authority are as per the arrangements in line 21.

Note T: Section 31 grants: Compensation in Designated Areas

In advance of the NNDR1 2021-22, MHCLG announced that it would be altering the methodology for which s.31 grant compensation is calculated for s.47 reliefs announced and funded by central government, within Designated Areas. This does not apply to 100% relief given for a period of five years in Enterprise Zones or equivalent, e.g. Freeports [see Note S].

Previously, MHCLG funded billing authorities for 100% of the relief given in Designated Areas, regardless of whether the authority retained any growth above the agreed baseline for the Designated Area(s). This led to billing authorities being over-compensated for the relief given.

In response, MHCLG has adjusted the calculation of s.31 grant for s.47 reliefs in Designated Areas since then, including in the NNDR1 2024-25. 100% of the relief is now only kept by the billing authority if the total disregarded amounts in aggregate, as given by the DA summary of the relevant NNDR form, exceeds zero. If the growth in aggregate does not exceed zero, only the total local share is kept by the BA.

Part 4 lines 22a to 53, and 61 to 63, where the values are picked up from Part 3 columns 2 and 5, are adjusted so that any growth in the DA is taken into account in determining the amount of S.31 grant. The adjustment is made by multiplying Columns 2 and 5 of the relevant row from Part 3 by a percentage value referenced below as “BA DA %” for each relief in lines 22a to 53 and 61 and 63. BA DA % is:

• 100% where the disregarded amounts aggregate given in Column 6 of Part 2DA Summary > 0, (ie ‘BA DA %’ = 1), otherwise;
• the total % local share in the BA area (in most cases, 50%, for London authorities it is 67%).

This adjustment only applies to the calculation of the billing authority’s share of the s.31 compensation.

To determine the amount of S31 grant due to it, the authority will have to add / deduct from the amount shown in Line 76 a sum to reflect the adjustment to tariffs / top-ups in respect of the multiplier cap and Section 31 received in respect of Green P&M (See notes for Line 76).

Section 31 grants

Small business rates relief scheme

Line 22a: Amount due to authority in 2024-25 for SBRR doubling and changes in thresholds
Information Cell. Authorities are not required to enter data.

Line 22a gives the total amount of s.31 grant due to authorities in respect of the doubling and the changes to thresholds of small business rate relief for 2024-25.

The figures in columns 2 – 4 are automatically calculated from lines 7 [Amount of relief in respect of 2024-25 liability] to 11a [adjustments to relief on existing properties where a 2nd property is occupied in respect of 2017-18 to 2023-24] in Part 3 of the form (See Note Q). The calculation is:

For the billing authority, column 2, the inverse sign of (Part 3):

((((Columns 1 and 4, line 7 minus columns 1 and 4, line 7a) x “LA % Share” [see Note S]) + ((Columns 2 and 5, line 7 minus columns 2 and 5 line 7a) x BA DA % [see Note T])) x “LA % factor” ^{[footnote 3]})  

plus

((((Columns 1 and 4, line 10 minus columns 1 and 4, line 10a) x LA % share) + ((columns 2 and 5, line 10 minus columns 2 and 5, line 10a) x BA DA %)) x 0.5)

plus

((((Columns 1 and 4, line 11 minus columns 1 and 4, line 11a) x LA % share) + ((columns 2 and 5, line 11 minus columns 2 and 5, line 11a) x BA DA %)) x LA % factor)

For major precepting authorities (columns 3 and 4), the inverse sign of (Part 3):

((Columns 1 and 4, line 7 minus columns 1 and 4, line 7a) x “LA % Share” [See Note S] x “LA % factor”)  

plus

((Columns 1 and 4, line 10 minus columns 1 and 4, line 10a) x LA % share x 0.5)

plus

((Columns 1 and 4, line 11 minus columns 1 and 4, line 11a) x LA % share x LA % factor)

Line 22b: Amount due to authority in 2024-25 for loss of supplementary multiplier income
Information Cell. Authorities are not required to enter data.

Line 22b gives the amount of s. 31 grant due in 2024-25 as a result of the loss of supplementary multiplier income.

The government agreed to pay local authorities a fixed sum in respect of the income lost each year as a result of increasing the threshold at which the supplementary multiplier applies. The figures in columns 2 – 4 are automatically calculated from values given in the Regulations.^{[footnote 4]}

The amount calculated for the billing authority (column 2) is:

((“RV BA” x 0.013 x “LA % share” [see Note S]) + (“RV DA” x 0.013))

For a major precepting authority (columns 3 and 4) the calculation is:

(“RV BA” x 0.013 x “LA % share”)

Line 23: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 23 gives the total amount of s.31 grant paid to authorities during 2024-25, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 24: Sum due to (+) / from (-) authority
Information Cell. Authorities are not required to enter data.

Line 24 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 22a, 22b and 23.

It is automatically calculated. The calculation is line 22a, plus line 22b, minus line 23.

If line 24 is a positive number, MHCLG will make a further s.31 grant payment to authorities of the amount in line 24. If line 24 is negative, MHCLG will recover the amount in line 24 from authorities. Any amounts received or recovered should be charged to an authority’s General Fund.

NB The actual amount paid or recovered from major precepting authorities will be the sum of the “line 24 amounts column 3 or 4” of all its billing authorities.

Small business rates relief on existing property where 2nd property is occupied

Line 25: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 25 gives the total amount of s. 31 grant due to authorities in respect of small business rate relief given to ratepayers in 2024-25, notwithstanding that a second property was occupied.

The figures in columns 2 – 4 are automatically calculated from Part 3 of the form. The calculation is:

For the billing authority (column 2), the calculation is the inverse sign of (Part 3):

((Columns 1 and 4, line 7a) x “LA % share” [see Note S]) plus

(Columns 2 and 5, line 7a x “BA DA %” [see Note T)

plus

(((Columns 1 and 4, line 10a + columns 1 and 4, line 11a)) x “LA % share”)

plus

((Columns 2 and 5, line 10a + columns 2 and 5, line 11a) x “BA DA %”)

For major precepting authorities (columns 3 and 4), the inverse sign of (Part 3):

((Columns 1 and 4, line 7a) x “LA % share”)

plus

(((Columns 1 and 4, line 10a + columns 1 and 4, line 11a)) x LA % share)

Line 26: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 26 gives the total amount of s.31 grant paid to authorities during 2024-25 in respect of small business rates relief where a second property is occupied, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 27: Sum due to (+) / from (-) authority
Information Cell. Authorities are not required to enter data.

Line 27 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 25 and 26.

It is automatically calculated. The calculation is line 25, minus line 26.

If line 27 is a positive number, MHCLG will make a further s.31 grant payment to authorities of the amount in line 27. If line 27 is negative, MHCLG will recover the amount in line 27 from authorities. Any amounts received or recovered should be charged to an authority’s General Fund.

NB The actual amount paid or recovered from major precepting authorities will be the sum of the “line 27 amounts, column 3 or 4” of all its billing authorities.

Public lavatories relief

Line 28: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 28 gives the total amount of s. 31 grant due to/from authorities in respect of Public Lavatories relief given to ratepayers in the current year or in previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3 of the form. The calculation is:

For the billing authority, the inverse sign of (Part 3):

(Column 1 and 4, line 19) x “LA % share” [see Note R])

plus

(Columns 2 and 5, line 19) x “BA DA %” [see Note T])

plus

(Column 1 and 4, line 20) x “LA % share”

plus

(Column 2 and 5, line 20) x “BA DA %”)

For major precepting authorities, the inverse sign of (Part 3):

(Column 1 and 4, line 19) x “LA % share”)

plus

(Column 1 and 4, line 20) x “LA % share”)

Line 29: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 29 gives the total amount of s.31 grant paid to authorities during 2024-25 in respect of public lavatories, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 30: Sum due to / from authority
Information Cell. Authorities are not required to enter data.

Line 30 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 28 and 29.

It is automatically calculated. The calculation is line 28, minus line 29.

If line 30 is a positive number, MHCLG will make a further s.31 grant payment to authorities of the amount in line 30. If line 30 is negative, MHCLG will recover the amount in line 30 from authorities. Any amounts received or recovered should be charged to an authority’s General Fund.

NB The actual amount paid or recovered from major precepting authorities will be the sum of the “line 30 amounts, column 3 or 4” of all its billing authorities.

“New empty” properties

Line 31: Amount due to/ from authority in 2024-25 (in respect of previous years)
Information Cell. Authorities are not required to enter data.

Line 31 gives the total amount of s. 31 grant due to/from authorities in respect of adjustments to relief in 2024-25, for “new empty” properties in respect of previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3, line 45 [“New Empty” properties] of the form. The calculation is:

For the billing authority, the inverse sign of (Part 3):

(Columns 1 and 4, line 46 ) x “LA % share” [see Note S]

plus

(Columns 2 and 5, line 46 x “BA DA %” [see Note T])

For major precepting authorities, the inverse sign of (Part 3):

(Columns 1 and 4, line 46) x “LA % share”

Line 31 gives the total amount of s.31 grant to be paid/receivable to/from authorities during 2024-25.

If line 31 is a positive number, MHCLG will make a s.31 grant payment to authorities of the amount in line 31. If line 31 is negative, MHCLG will recover the amount in line 31 from authorities. Any amounts received or recovered should be charged to an authority’s General Fund.

NB The actual amount paid or recovered from major precepting authorities will be the sum of the “line 31 amounts, column 3 or 4” of all its billing authorities.

“Long term empty” properties

Line 32: Amount due to (+) / from (-) authority in 2024-25 (in respect of previous years)
Information Cell. Authorities are not required to enter data.

Line 32 gives the total amount of s.31 grant due to/from authorities in 2024-25 for adjustment to “Long Term Empty Property Relief” in respect of previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3, line 47 [“Long-term empty” properties] of the form. The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 31 [“New Empty” properties, Amount due to/ from authority in 2024-25 (in respect of previous years)] above.

Retail relief

Line 33: Amount due to (+) / from (-) authority in 2024-25 (in respect of previous years)
Information Cell. Authorities are not required to enter data.

Line 33 gives the total amount of s. 31 grant due to/from authorities in 2024-25 for adjustment to “Retail Relief” in respect of previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3, line 48 [Retail Relief] of the form. The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 31 [“New Empty” properties, Amount due to/ from authority in 2024-25 (in respect of previous years)] above.

Flooding relief

Line 34: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 34 gives the total amount of s. 31 grant due to/from authorities in respect of flooding relief given to ratepayers in the current year or adjustments to flooding relief in respect of previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3, lines 49 and 50 of the form. The calculation is analogous to that as set out in Part 4, Line 28 [Public lavatories relief, Amount due to authority in 2024-25], above.

Line 35: Amount provisionally paid (based on grant determination)
Information Cell. Authorities are not required to enter data.

Line 35 gives the total amount of s.31 grant paid to authorities during 2024-25, in accordance with the NNDR1 for 2024-25. No s.31 grant was paid to authorities in respect of flooding relief in advance of the end of year process, hence the values here are zero.

Line 36: Sum due to/ from authority
Information Cell. Authorities are not required to enter data.

Line 36 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 34 and 35.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority above].

In lieu of transitional relief

Line 37: Amount due to billing authority in 2024-25 (in respect of previous years)
Information Cell. Authorities are not required to enter data.

Line 37 gives the total amount of s. 31 grant due to authorities in respect of adjustments to in lieu of transitional relief in respect of previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3, line 51 of the form. The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 31 [“New Empty” properties, Amount due to/ from authority in 2024-25 (in respect of previous years)] above.

Rural rate relief

Line 38: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 38 gives the total amount of s. 31 grant due to authorities in respect of payments made for Rural Rate Relief in 2024-25.

The figures in columns 2 – 4 are automatically calculated from Part 3, lines 16 (x 50%) and 52 of the form. The calculation is analogous to that as set out in Part 4, Line 28 [Public lavatories relief, Amount due to authority in 2024-25], above.

Line 39: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 39 gives the total amount of s.31 grant paid to authorities for payments made for Rural Rate relief during 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 40: Sum due to/ from authority
Information Cell. Authorities are not required to enter data.

Line 40 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 38 and 39.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority above] above.

Local newspaper relief

Line 41: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 41 gives the total amount of section 31 grant due to authorities in respect of payments made for Local Newspaper relief.

The figures in columns 2 – 4 are automatically calculated from Part 3, lines 53 and 54 of the form. The calculation is analogous to that as set out in Part 4, Line 28 [Public lavatories relief, Amount due to authority in 2024-25], above.

Line 42: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 42 gives the total amount of s.31 grant paid to authorities during 2024-25 in respect of local newspaper relief.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 43: Sum due to / from authority
Information Cell. Authorities are not required to enter data.

Line 43 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 41 and 42.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority] above.

Supporting small businesses relief and transitional relief in lieu

Line 44: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 44 gives the total amount of s. 31 grant due to authorities in respect of payments made in providing Supporting Small Business relief in 2024-25, Supporting Small Business and in lieu transitional relief in respect of 2022-23 and in respect of supporting small business relief in years prior to 22-23.

The figures in columns 2 – 4 are automatically calculated from Part 3, lines 55 and 56 of the form. The calculation is analogous to that as set out in Part 4, Line 28 [Public lavatories relief, Amount due to authority in 2024-25], above.

Line 45: Amount provisionally paid in respect of 2024-25 (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 45 gives the total amount of s.31 grant paid to authorities during 2024-25 in respect of supporting small businesses relief, in accordance with the NNDR1 for 2024-25.

It is pre-filled by the MHCLG from the NNDR1 submitted in January 2024.

Line 46: Sum due to (+) / from (-) authority
Information Cell. Authorities are not required to enter data.

Line 46 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 44 and 45.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority above] above.

Discretionary scheme relief

Line 47: Amount due to / from authority in 2024-25 (in respect of previous years)
Information Cell. Authorities are not required to enter data.

Line 47 gives the total amount of s. 31 grant due to authorities in respect of adjustments to the Discretionary Scheme relief in respect of previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3, line 57 of the form. The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 31 [“New Empty” properties, Amount due to/ from authority in 2024-25 (in respect of previous years)] above.

Pub relief (where RV is less than £100,000)

Line 48: Amount due to / from authority in 2024-25 (in respect of previous years)
Information Cell. Authorities are not required to enter data.

Line 48 gives the total amount of s. 31 grant due to authorities in respect of adjustments to Pub relief in respect of previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3, line 58 of the form. The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 31 [“New Empty” properties, Amount due to/ from authority in 2024-25 (in respect of previous years)] above.

Telecomms relief  

Line 49: Amount due to / from authority in 2024-25 (in respect of previous years)
Information Cell. Authorities are not required to enter data.

Line 49 gives the total amount of s. 31 grant due to authorities in respect of Telecoms Relief granted in respect of previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3, line 18 of the form. The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 31 [“New Empty” properties, Amount due to/ from authority in 2024-25 (in respect of previous years)] above.

Retail, hospitality and leisure relief

Line 50: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 50 gives the total amount of s. 31 grant due to authorities in 2024 – 2025 in respect of Retail, Hospitality and Leisure Relief granted during 2023-24.

The figures in columns 2 – 4 are automatically calculated from Part 3, lines 59 and 60 of the form. The calculation is analogous to that as set out in Part 4, Line 28 [Public lavatories relief, Amount due to authority in 2024-25], above.

Line 51: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 51 gives the total amount of s.31 grant paid to authorities during 2024-25 in respect of Retail, Hospitality and Leisure Relief, in accordance with the NNDR1 for 2024-25.

It is pre-filled by the MHCLG from the NNDR1 submitted in January 2024.

Line 52: Sum due to (+) / from (-) billing authority
Information Cell. Authorities are not required to enter data.

Line 52 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 50 and 51.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority above] above.

Nursery relief

Line 53: Amount due to / from authority in 2024-25 (in respect of prior years)
Information Cell. Authorities are not required to enter data.

Line 53 gives the total amount of s. 31 grant due to authorities in 2024-25 for the Nursery Discount granted in respect of previous years.

The figures in columns 2 – 4 are automatically calculated from Part 3, lines 61 of the form. The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 31 [“New Empty” properties, Amount due to/ from authority in 2024-25 (in respect of previous years)] above.

2024-25 Multiplier cap

Line 54: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 54 provides the total amount of s31 grant due to local authorities in respect of income and Section 31 funded reliefs for the decision to cap the increase in the business rates multipliers to 2% in each of 2014-15 and 2015-16 and to CPI from 2018-19 to 2020-21 and to freeze it in each of 2021-22, 2022-23 and 2023-24 and the freezing of the small business rates multiplier in 2024-25.

Line 55: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 55 gives the total amount of s.31 grant paid to authorities in respect of the loss of net rates income to authorities of the multiplier cap during 2024-25, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 56: Amount due to authority in 2024-25 - Uprating to grants in respect of Section 31 funded reliefs
Information Cell. Authorities are not required to enter data

Line 56 gives the total amount of s.31 grant due to authorities in respect of the uprating to grants in respect of Section 31 funded reliefs to authorities as a result of the decision to cap the increase in the business rates multipliers to 2% in each of 2014-15 and 2015-16 and to CPI from 2018-19 to 2020-21 and to freeze it in each of 2021-22, 2022-23 and 2023-24, and the freezing of the small business rates multiplier in 2024-25.

Line 57: Amount provisionally paid (based on NNDR1 2024-25) - Uprating to grants in respect of Section 31 funded reliefs
Information Cell. Authorities are not required to enter data.

Line 57 gives the total amount of s.31 grant paid to authorities in respect of Section 31 funded reliefs to authorities of the multiplier cap during 2024-25, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 58: Amount due to authority in 2024-25 - Total (line 54 plus line 56)
Calculation Cell. Authorities are not required to enter data.

Line 58 is the total of line 54 plus line 56, it gives the total amount of Section 31 grant due to local authorities as a result of the decision to cap the increase in the business rates multipliers to 2% in each of 2014-15 and 2015-16 and to CPI from 2018-19 to 2020-21 and to freeze it in each of 2021-22, 2022-23 and 2023-24, and the freezing of the small business rates multiplier in 2024-25.

**Line 59: Amount provisionally paid (based on NNDR1 2024-25)::
Information Cell. Authorities are not required to enter data.

Line 59 gives the total amount of s.31 grant paid to authorities in respect of the multiplier cap during 2024-25, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 60: Sum due to (+) / from (-) billing authority
Calculation Cell. Authorities are not required to enter data

Line 60 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 58 and 59.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority above] above.

Designated Areas relief granted in 100% business rates retention areas

Line 61: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 61 gives the total amount of s. 31 grant due to authorities in respect of Designated Area relief granted in 2024-25 by 100% Business Rates Retention authorities.

It is automatically calculated from the entries in Lines 41 and 42 in Part 3 of the form.

The calculation is:

For the billing authority:

((Part 3, Columns 2 and 5, line 41 x (-1)) + ((Part 3, Columns 1 and 4, line 42 x (-1)) x “LA % share” [see Note S])

For major precepting authorities:

((Part 3, Columns 1 and 4, line 42 x (- 1)) x “LA % share”)

The amounts at columns 2, 3 and 4, represent the sums due to authorities in respect of 2024-25.

Line 62: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 62 gives the total amount of s.31 grant paid to 100% Business Rates Retention authorities in respect of relief granted in Designated Areas during 2024-25, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 63: Sum due to (+) / from (-) billing authority
Information Cell. Authorities are not required to enter data.

Line 63 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 61 and 62.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority above] above.

COVID-19 Additional Relief Fund

Line 64: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 64 gives the total amount of s. 31 grant due to/from authorities in respect of adjustments to relief, for Coronavirus Additional Relief Fund (CARF) in respect of 2021-22.

The figures in columns 2 – 4 are automatically calculated from Part 3, line 62 of the form.

The value of any payment to or from local authorities will be made with regard to previous payments made against each local authority’s allocation for 2021-22.

Low carbon heat networks relief

Line 65: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data

Line 65 gives the total amount of s. 31 grant due to authorities in 2024-25 for the Low carbon heat networks relief granted during 2024-25.

The figures in columns 2 – 4 are automatically calculated from Part 3, lines 21 and 22 of the form. The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 28 [Public lavatories relief, Amount due to authority in 2024-25] above.

Line 66: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data.

Line 66 gives the total amount of s.31 grant paid to authorities in respect of the Low Carbon Heat Networks during 2024-25, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 67: Sum due to / from billing authority
Information Cell. Authorities are not required to enter data.

Line 67 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 65 and 66.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority above] above.

Improvement relief

Line 68: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data

Line 68 gives the total amount of s.31 grant due to authorities in 2024-25 for the improvement relief granted during 2024-25.

The figures in columns 2 – 4 are automatically calculated from Part 3, lines 23 of the form.

Film studio relief

Line 69: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data

Line 69 gives the total amount of s. 31 grant due to authorities in 2024-25 for the film studio relief granted during 2024-25.

The figures in columns 2 – 4 are automatically calculated from Part 3, lines 63 of the form.

Freeports relief

Line 70: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 70 gives the total amount of s.31 grant due to authorities with Freeport Tax sites in respect of Freeports Relief granted in 2024-25.

The figure in line 70 column 2 is automatically calculated as the amount in Part 3, line 43.

Line 71: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data

Line 71 gives the total amount of s.31 grant paid to authorities in respect of the Freeports relief during 2024-25, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 72: Sum due to / from billing authority
Information Cell. Authorities are not required to enter data

Line 72 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 70 and 71.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority above] above.

Investment Zone relief

Line 73: Amount due to authority in 2024-25
Information Cell. Authorities are not required to enter data.

Line 73 gives the total amount of s. 31 grant due to authorities with active Investment Zone Tax sites in respect of Investment Zone Relief granted in 2024-25.

The figure in line 73 column 2 is automatically calculated as the amount in Part 3, line 44.

Line 74: Amount provisionally paid (based on NNDR1 2024-25)
Information Cell. Authorities are not required to enter data

Line 74 gives the total amount of s.31 grant paid to authorities in respect of the Investment Zone Relief during 2024-25, in accordance with the NNDR1 for 2024-25.

It is pre-filled by MHCLG from the NNDR1 submitted in January 2024.

Line 75: Sum due to / from billing authority
Information Cell. Authorities are not required to enter data

Line 75 sets out the sum due to, or from, authorities as a result of the reconciliation of lines 73 and 74.

The calculation and arrangements for reconciliation are analogous to that as set out in Part 4, Line 30 [Public lavatories relief, Sum due to / from authority above] above.

Section 31 grant total

Line 76: Total Amount due to authority in 2024-25 Information Cell. Authorities are not required to enter data

Line 76 totals the amount of s.31 grants payable to local authorities in 2024-25, based on the entries in this form. It is calculated as the sum of lines 22a, 22b, 25, 28, 31, 32, 33, 34, 37, 38, 41, 44, 47, 48, 49, 50, 53, 58, 61, 64, 65, 68, 69, 70 and 73.

NB To determine the amount of S31 grant due to it, the authority will have to add / deduct from the amount shown in Line 76, a sum to reflect the adjustment to tariffs / top-ups in respect of the multiplier cap and Section 31 received in respect of Green P&M (See notes for Line 76).

Line 77: Sum due to (+) / from (-) authority
Information Cell. Authorities are not required to enter data.

Line 77 sets out the amount of s.31 grant payable to, or recoverable from, authorities in respect of reconciliation with amounts that have been paid on account during the 2024-25 financial year. It is calculated as the sum of lines 24, 27, 30, 31, 32, 33, 36, 37, 40, 43, 46, 47, 48, 49, 52, 53, 60, 63, 64, 67, 68, 69, 72 and 75.

Part 5: Accounting summary

In accordance with CIPFA’s Accounting Code of Practice on Local Authority Accounting in the United Kingdom 2024-25, authorities will need to recognise their share of non-domestic rating income and other elements of the rates retention scheme in their Statement of Accounts. The information that authorities will need for their accounts can be found, or calculated, from the entries in Parts 1 – 4 of the NNDR3.

For convenience, Part 5 provides a summary of the main figures that the billing authority and major precepting authorities will need in preparing their financial statements.

This part of the NNDR3 2024-25 form is pre-filled with data taken from other parts of the form. Local authorities should not need to enter any data in this part of the form.

If authorities disagree with the collection fund opening balance, before altering this part of the form, they should get in contact with the department to discuss. They should contact: NNDR.statistics@communities.gov.uk.

Non-domestic rating income for 2024-25

Line 1: Non-domestic rating income from rates retention scheme
Information Cell. Authorities are not required to enter data.

Line 1 gives the final outturn amount of non-domestic rating income for 2024-25.

The figure at column 5 is derived from Part 1 of the form (see Part 1, line 11).

At columns 1 – 4, the figure is broken down according to the shares due to central government, the billing authority and its major precepting authorities as set out in Note S and, for convenience, above line 1. Authorities will need to recognise these sums in their Comprehensive Income and Expenditure Statements.

Line 2: Deductions from central share
Information Cell. Authorities are not required to enter data.

Line 2 gives the total deduction from the central share for qualifying relief in Designated Areas and the Port of Bristol.

It is taken directly from Part 2 line 22 [Deductions from Central Share], which calculates the total deduction to the central share from entries elsewhere in the form. The amount deducted from the central share is retained by authorities – see lines 8 and 9 below.

Line 3: Total non-domestic rating income for 2024-25
Information Cell. Authorities are not required to enter data.

Line 3 gives the final outturn amount of non-domestic rating income due to central government by way of the central share.

It is calculated from lines 1 and 2. The calculation is line 1 minus line 2.

Other income for 2024-25

Line 4: Cost of collection allowance
Information Cell. Authorities are not required to enter data.

Line 4 gives the cost of collection allowance to be retained by billing authorities in respect of 2024-25.

The figure at column 5 is derived from the entry in Part 1, line 6. 100% of the amount is apportioned to the billing authority at column 2. It is a contribution towards expenditure incurred on the collection of non-domestic rates that will need to be recorded in the billing authority’s Comprehensive Income and Expenditure Statement against the relevant service line.

Line 5: Amounts retained in respect of Designated Areas
Information Cell. Authorities are not required to enter data.

Line 5 gives the final outturn amounts to be retained by the billing authority in respect of growth in Designated Areas.

The figure at column 5 is derived from the entry in Part 1, line 8. 100% of the amount is apportioned to the billing authority at column 2 and will need to be recognised as income in the Taxation and Non-Specific Income and Expenditure section of the billing authority’s Comprehensive Income and Expenditure Statement.

For the South Tees Development Corporation the final outturn amounts are split equally between Redcar and Cleveland Brough Council and Tees Valley Combined Authority. Redcar and Cleveland’s share is included in Column 2 and the Tees Valley Combined Authority share is in column 3.

Line 6: Amounts retained in respect of renewable energy schemes
Information Cell. Authorities are not required to enter data.

Line 6 gives the final outturn amounts to be retained by the billing authority and its County Council in respect of designated renewable energy projects.

The figure at column 5 is derived from the entry in Part 1, line 9. This amount is apportioned between the billing authority and its County Council at columns 2 and 3. The apportionment is based on the entries at lines 9a and 9b of Part 1 of the form. Each billing authority and its County Council will need to recognise these amounts as income in the Taxation and Non-Specific Grant Income and Expenditure line in their Comprehensive Income and Expenditure Statements.

Line 7: Amounts retained in respect of shale oil and gas scheme sites
Information Cell. Authorities are not required to enter data.

Line 7 shows the apportionment of the income from qualifying shale oil and gas sites.

The figures are taken from the entries in Part 4 of the form (see Part 4, Line 13) which each of the billing authority, its County Council and stand-alone Fire and Rescue Authority will need to recognise as income in the Taxation and non-Specific Grant Income and Expenditure line in their Comprehensive Income and Expenditure Statements.

Line 8: Qualifying relief in Designated Areas
Information Cell. Authorities are not required to enter data.

Line 8 shows the apportionment of the qualifying relief for Designated Areas (Enterprise Zones) netted off the central share in line 2.

The figures are taken from the entries in Part 4 of the form (see Part 4, line 16) which each of the billing authority, its County Council and stand-alone Fire and Rescue Authority will need to recognise these amounts as income in the Taxation and non-Specific Income and Expenditure line in their Comprehensive Income and Expenditure Statements.

Line 9: Port of Bristol
Information Cell. Authorities are not required to enter data.

Line 9 shows the apportionment of the retained amount of income for North Somerset, in relation to the Port of Bristol Hereditament netted off the central share in line 2.

The figure is taken from the entry in Part 2, line 21 [Port of Bristol].

It will need to be recognised as income in the Taxation and Non-Specific Grant Income and Expenditure of North Somerset’s Comprehensive Income and Expenditure Statement.

Line 10: Section 31 grants
Information Cell. Authorities are not required to enter data.

Line 10 shows the apportionment of the total amount of s.31 Grant payment to be paid to billing authorities and their Major Precepting Authorities.

The figures are taken from the entries in Part 4, line 76 [Section 31 Grants Total Amount due to Authorities 2024-25].

NB To determine the amount of S31 grant due to it, the authority will have to add / deduct from the amount shown in Line 76, a sum to reflect the adjustment to tariffs / top-ups in respect of the multiplier cap and Section 31 received in respect of Green P&M (See notes for Line 76).  

Each of the billing authority, its County Council and stand-alone Fire and Rescue Authority will need to recognise these amounts as income in the Taxation and non-Specific Grant Income and Expenditure line in their Comprehensive Income and Expenditure Statements.

Balance sheet

Sums receivable / payable (ratepayers)

Lines 11 & 12: Sums from or owed to ratepayers
Information Cells. Authorities are not required to enter data.

Authorities will need to recognise in their balance sheets, their portion of debtors and over/pre-payments.

The figures at column 5 are derived from the data entries in Part 2, lines 23 and 24 [Debtors and Pre-payments]. The figures are apportioned between central government, the billing authority and its major preceptors according to the percentage shares in Note S and, for convenience, set out above line 1. Authorities will need to recognise their shares of debtors and over/pre-payments in their balance sheets.

The amounts recognised by a major precepting authority will be the sum of the “line 11 and line 12 amounts” of all its billing authorities.

Allowance for non-collection

Line 13: Opening balance as at 1 April 2024
Information Cell. Authorities are not required to enter data.

The figure at column 5 shows the opening allowance for non-collection of non-domestic rates at 1 April 2024. The total in column 5 is taken from the closing balance from the authority’s 2023-24 NNDR3.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 14: Agreed adjustments to opening balance (in respect of brought forward discrepancy)
Data Cell. Authorities may enter data

Line 14 allows local authorities to enter data making an adjustment to their allowance for non-collection balance in respect of brought forward discrepancies, including those as a result of prior year NNDR3 forms submitted after the data in the 2024-25 NNDR3 was populated. If this cell is locked for your authority and you have agreed a change please contact the BRR Ops team BRRSA@communities.gov.uk.

Line 15: Amounts charged to allowances
Information Cell. Authorities are not required to enter data.

The figure at column 5 shows the amount charged to the allowance for non-collection of non-domestic rates during 2024-25. It is derived from the entry at Part 2, line 3.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 16: Change in allowance (charged to Collection Fund)
Information Cell. Authorities are not required to enter data.

This line shows the apportionment of the change in the allowance for the non-collection of non-domestic rates between central government, the billing authority and its major preceptors.

The figure at column 5 is derived from the entry in Part 2, line 5. This figure is apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 17: Closing balance on 31 March 2025
Information Cell. Authorities are not required to enter data.

Line 17 shows the closing balance for the allowance for the non-collection of non-domestic rates, apportioned between central government, the billing authority and its major preceptors at columns 1 – 4.

It is automatically derived from lines 13, 14, 15 and 16. The calculation for each column is line 13, plus line 14, plus line 15, plus line 16.

Authorities will need to recognise their share of the allowance for non-collection in their balance sheets.

The amounts recognised by a major precepting authority will be the sum of the “line 17 amounts” of all its billing authorities.

Appeal adjustment

Provision for alteration of lists and appeals, including interest

Line 18: Opening balance as at 1 April 2024
Information Cell. Authorities are not required to enter data.

Lines 18 – 27c show LA provision for alterations to lists or appeals.

The figure at column 5 shows the opening balance for the provision for alteration of lists and appeals at 1 April 2024, taken from the closing balance on authorities’ 2023-24 NNDR3.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Agreed adjustments to opening balance (in respect of brought forward discrepancy).

Line 19: Data Cell. Authorities may enter data

Line 19 allows local authorities to enter data making an adjustment to their provision for alteration of lists and appeals balance in respect of brought forward discrepancies, including those as a result of prior year NNDR3 forms submitted after the data in the 2024-25 NNDR3 was populated. If this cell is locked for your authority and you have agreed a change please contact the BRR Ops team BRRSA@communities.gov.uk

Line 20a: In relation to 2010 list
Information Cell. Authorities are not required to enter data.

The figure at column 5 shows the amount of the opening balance due in respect of provisions made for alterations of the 2010 list taken from the closing balance on authorities’ 2023-24 NNDR3.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 20b: In relation to 2017 list
Information Cell. Authorities are not required to enter data.

The figure at column 5 shows the amount of the opening balance due in respect of provisions made for alterations of the 2017 list taken from the closing balance on authorities’ 2023-24 NNDR3.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 20c: In relation to 2023 list
Information Cell. Authorities are not required to enter data.

The figure at column 5 shows the amount of the opening balance due in respect of provisions made for alterations of the 2023 list taken from the closing balance on authorities’ 2023-24 NNDR3.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 21: Amounts charged to provision from 2010 list
Information Cell. Authorities are not required to enter data.

The figure at column 5 shows the amount charged to the provision for alteration of lists and appeals during 2024-25 in respect of the 2010 rating list. It is derived from the entry at Part 2, line 6.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 22: Amounts charged to provision from 2017 list
Information Cell. Authorities are not required to enter data.

The figure at column 5 shows the amount charged to the provision for alteration of lists and appeals during 2024-25 in respect of the 2017 rating list. It is derived from the entry at Part 2, line 7.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 23: Amounts charged to provision from 2023 list
Information Cell. Authorities are not required to enter data.

The figure at column 5 shows the amount charged to the provision for alteration of lists and appeals during 2024-25 in respect of the 2023 rating list. It is derived from the entry at Part 2, line 8. In 2024-25 this will be zero.

Line 24: Change in provision: 2010 list (charged to Collection Fund)
Information Cell. Authorities are not required to enter data.

Line 24 shows the apportionment of the change in the provision for alteration of lists and appeals in respect of the 2010 rating list between central government, the billing authority and its major preceptors.

The figure at column 5 is derived from the data entries in Part 2, line 9 [changes in provision for alteration of lists and appeals: 2010 list]. This figure is apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 25: Change in provision: 2017 list (charged to Collection Fund)
Information Cell. Authorities are not required to enter data.

Line 25 shows the apportionment of the change in the provision for alteration of lists and appeals in respect of the 2017 rating list between central government, the billing authority and its major preceptors.

The figure at column 5 is derived from the data entries in Part 2, line 10 [changes in provision for alteration of lists and appeals: 2017 list]. This figure is apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 26: Change in provision: 2023 list (charged to Collection Fund)
Information Cell. Authorities are not required to enter data.

Line 26 shows the creation of the provision for alteration of lists and appeals in respect of the 2023 rating list between central government, the billing authority and its major preceptors.

The figure at column 5 is derived from the data entries in Part 2, line 11 [changes in provision for alteration of lists and appeals: 2023 list]. This figure is apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 27: Closing balance on 31 March 2024
Information Cell. Authorities are not required to enter data.

Line 27 shows the closing balance for the provision for alteration of lists and appeals, apportioned between central government, the billing authority and its major preceptors at columns 1 – 4.

It is automatically derived from lines 20, 21, 22, 23, 24, 25 and 26. The calculation for each column is line 20, plus line 21, plus line 22, plus line 23, plus line 24, plus line 25, plus line 26.

Authorities will need to recognise their share of the provision for alteration of lists and appeals in their balance sheets.

The amounts recognised by a major precepting authority will be the sum of the relevant column of “line 27 amounts” of all its billing authorities.

Line 27a: In relation to 2010 list
Information Cell. Authorities are not required to enter data.

Line 27a shows the apportionment of the closing balance of provision for alteration of lists and appeals in respect of the 2010 rating list between central government, the billing authority and its major preceptors.

It is automatically derived from lines 20a, 21, and 24. The calculation for each column is line 20a, plus line 21, plus line 24.

Authorities will need to recognise their share of the provision for alteration of lists and appeals in their balance sheets.

Line 27b: In relation to 2017 list
Information Cell. Authorities are not required to enter data.

Line 27b shows the apportionment of the closing balance of provision for alteration of lists and appeals in respect of the 2017 rating list between central government, the billing authority and its major preceptors.

It is automatically derived from lines 20b, 22, and 25. The calculation for each column is line 20b, plus line 22, plus line 25.

Authorities will need to recognise their share of the provision for alteration of lists and appeals in their balance sheets.

Line 27c: In relation to 2023 list
Information Cell. Authorities are not required to enter data.

Line 27c shows the apportionment of the closing balance of provision for alteration of lists and appeals in respect of the 2023 rating list between central government, the billing authority and its major preceptors.

It is automatically derived from lines 20c, 23, and 26. The calculation for each column is line 20c, plus line 23 plus line 26.

Authorities will need to recognise their share of the provision for alteration of lists and appeals in their balance sheets.

Collection Fund statement

Line 28: Opening balance on 1 April 2024
Information Cell. Authorities are not required to enter data.

Line 28 shows the opening balance on the Collection Fund Statement at 1 April 2024 (i.e. the 2023-24 closing balance). The figures at columns 1-5 are taken from Part 5, Line 30 of the 2023-24 NNDR3.  

Line 29: Agreed adjustments to Collection Fund
Data Cell. Authorities may enter data

Line 29 allows local authorities to enter data making an adjustment to their Collection Fund balance in respect of brought forward discrepancies, including those as a result of prior year NNDR3 forms submitted after the data in the 2024-25 NNDR3 was populated. If this cell is locked for your authority and you have agreed a change please contact the BRR Ops team BRRSA@communities.gov.uk.

Line 30: Estimated surplus(+)/ deficit(-) payable in 2024-25
Information Cell. Authorities are not required to enter data.

Line 30 shows an authority’s estimate of the surplus/deficit on the Collection Fund made as part of the 2024-25 NNDR1 in January 2024. (This represents authorities’ estimate of the 2023-24 “closing balance” i.e. an estimate of the amount shown in line 25). The estimated surplus/deficit was payable from the Collection Fund to authorities (or vice versa) over the course of 2024-25. The figure at column 5 is taken from Part 4 of the 2024-25 NNDR1.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares that applied for the relevant surplus or deficits for the in-year (2023-24) and prior year (2022-23) amounts making up the 2023-24 estimated surplus/deficit. 

Line 31: Prior-year surplus(+)/deficit(-) included in closing balance
Information Cell. Authorities are not required to enter data.

Line 31 shows the prior year surplus/deficit included in the 2024-25 “closing balance”. 

It is automatically derived from lines 28, 29 and 30. The calculation for each column is line 28 plus 29 minus line 30.

This prior-year surplus/deficit was included in local authorities’ Comprehensive Income and Expenditure Statements in 2023-24. For 2024-25, local authorities must only include the “in-year” surplus/deficit as calculated at line 31 in their Comprehensive Income and Expenditure Statements.

Line 32: Estimated non-domestic income 2023-24
Information Cell. Authorities are not required to enter data.

Line 32 shows the estimate of non-domestic rating income for 2024-25 that authorities made in their 2024-25 NNDR1s. The figure at column 5 is taken from Part 1 of the 2024-25 NNDR1.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 33: Actual non-domestic rating income 2024-25
Information Cell. Authorities are not required to enter data.

Line 33 shows the actual non-domestic rating income for 2024-25. The figure in line 33 is taken from Part 1, line 11 of this form.

This figure is automatically apportioned between central government, the billing authority and its major preceptors at columns 1 – 4 in accordance with the percentage shares in Note S and, for convenience, set out above line 1.

Line 34: In-year surplus/deficit
Information Cell. Authorities are not required to enter data.

Line 34 shows the “in-year” surplus/deficit on the Collection Fund for 2024-25.

It is automatically derived from lines 32 and 33. The calculation for each column is line 32 minus line 33.

This amount represents the “in-year” surplus/deficit that local authorities should include in their Comprehensive Income and Expenditure Statements for 2024-25.

Line 35: Closing balance at 31 March 2025
Information Cell. Authorities are not required to enter data.

Line 35 shows the closing balance on the Collection Fund at 31 March 2025, i.e. for 2024-25.

It is automatically derived from lines 31 and 34. The calculation for each column is line 31 plus line 34.

The amounts recognised by a major precepting authority will be the sum of the “line 35 amounts” of all its billing authorities.

1. A billing authority’s major precepting authorities (if any) are a county council, or single purpose fire authority that exercises functions within the billing authority’s area; for London Boroughs this is the Greater London Authority (GLA); for Bristol, South Gloucestershire and Bath and North East Somerset this is the West of England Combined Authority (WoECA) and for Bolton, Bury, Manchester, Oldham, Rochdale, Salford, Stockport, Tameside, Trafford and Wigan this is the Greater Manchester Combined Authority. ↩

2. The Non-Domestic Rating (Transitional Protection Payments and Rates Retention) (Amendment) Regulations 2022. ↩

3. “LA % Factor”: SBRR local authority % factors are set out in Sch.4, 5 or 6 as appropriate to the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (as amended). ↩

4. SBRR local authority fixed sums in respect of loss of supplementary multiplier income are set out in Sch.4, 5 and 6 to the Non-Domestic Rating (Levy and Safety Net) Regulations 2013 (as amended. The “Fixed sum” is given as an amount of RV for the billing area (“RV BA”) and or Designated Area (“RV DA”) multiplied by the supplementary multiplier paid by businesses with an RV > £51,000, of 0.013 (1.3p) before 1 April 2024. ↩