Threads / Business Rates Retention System / Business rate retention and non-domestic rates 2022 to 2023
Policy Paper Published 18 Jul 2023 Department for Levelling Up, Housing and Communities ↗ View on GOV.UK

Business rate retention and non-domestic rates 2022 to 2023

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

▤ Verbatim text from source document

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