Corporate report

Pooling of non-domestic rates and redistribution to local authorities in England account 2013 to 2014

Financial accounts of the pooling and redistribution to local authorities in England of money from national non-domestic rates.

Documents

Main non-domestic rating account in England 2013 to 2014

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Non-domestic rating levy account in England 2013 to 2014

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Non-domestic rating transition account 2013 to 2014

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Detail

The National Audit Office audited the financial statements of the pooling of non-domestic rates and redistribution to local authorities in England account for the year ended 31 March 2014.

Note that 2013 to 2014 was a transitional year with the production of final account under the old ‘pooled’ system and the new business rates retention system.

The business rate retention accounts are required under Schedule 7B of the Local Government Finance Act 1988. These accounts comprise of:

  • main non-domestic rating account
  • levy account