The Department for Levelling Up, Housing and Communities is resetting the business rates retention system from April 2026, which determines how local authorities share revenue from non-domestic property taxes. The Abolition of Business Rates Bill proposes fundamental reform of this system. Current status involves technical adjustments and consultation on the reset mechanism affecting local government funding.
In response to: Resetting the business rates retention system from 1 April 2026
Publication outlining the delivery of the reset of the business rates retention system as part of the Fair Funding Review 2.0.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
Key information and explanatory note for authorities with increased business rates retention arrangements for the 2023 to 2024 financial year.
Allocations for distribution of the levy account surplus in 2022 to 2023.
Key information and explanatory note for authorities with increased business rates retention arrangements for the 2023 to 2024 financial year.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
Key information and explanatory note for authorities with increased business rates retention arrangements for the 2022 to 2023 financial year.
Key information and explanatory note for authorities with increased business rates retention arrangements for the 2022 to 2023 financial year.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
Key information and explanatory note for authorities with increased business rates retention arrangements for the 2021 to 2022 financial year.
Key information and explanatory note for authorities with increased business rates retention arrangements for the 2021 to 2022 financial year.
Final local government finance settlement 2020 to 2021 key information for local authorities with increased business rates retention.
The settlement funding assessment calculation model for 2020 to 2021 sets out the calculation of the settlement funding assessment at local authority level.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
Final local government finance settlement 2019 to 2020 key information for non-domestic pools and for pilot authorities.
Provisional local government finance settlement 2019 to 2020 key information for non-domestic pools and for pilot authorities.
A response by the government to the Housing, Communities and Local Government Committee’s fifth report of session 2017 to 2019 on business rates retention.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
An explanatory note on 2017-18 business rates retention pilot schemes.
Provisional local government finance settlement 2017 to 2018 key information for non-domestic pools.
Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.
Government publishes interim findings on the administrative reform of business rates.
Financial accounts relating to business rates retention and non-domestic rates as required under schedule 7b to the Local Government Finance Act 1988.