Local Government Finance Report 2025 to 2026

This report sets out the aspects of the local government finance settlement for 2025 to 2026 which require approval by the House of Commons. It includes:

• the proposed Revenue Support Grant distribution;
• the basis of the calculation of Baseline Funding Levels and ‘tariff’ and ‘top up’ payments that form part of the Business Rates Retention system;
• the determination of the ‘central’ and ‘local share’ of business rates; and
• the designation of business rates pools.