Business Rates

(asked on 28th August 2026) - View Source

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what percentage of local list business rates receipts are retained by each individual local billing authority in (a) 2025-26 and (b) 2026-27, after the application of tariffs and top-ups; and which local government areas have business rate retention of (i) 75% and (ii) 100%.


Answered by
Jim McMahon Portrait
Jim McMahon
Parliamentary Under-Secretary (Housing, Communities and Local Government)
This question was answered on 4th September 2026

The shares of non-domestic rating income retained by billing authorities and major precepting authorities is published annually as part of the national non-domestic rates (NNDR) data collection. The published NNDR returns for 2025-26 and 2026-27 can be found in the national non-domestic data collections.

Tariff and top-up amounts for local authorities is published as part of the Final Local Government Finance Settlement. The 2026-27 figures can be found in the Key Information Table for local authorities.

The proportion of business rates income retained by an authority after the application of tariffs and top-ups can be derived from these published sources, while also factoring levy and safety net amounts.

The Local Government Finance Report sets out which authorities have 100 per cent business rates retention arrangements.

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