Pooling of non-domestic rates and redistribution to local authorities
This collection brings together all the pooling of non-domestic rates and redistribution to local authorities reports.
In 2013 to 2014 the Department for Communities and Local Government introduced business rates retention, which replaces the previous pooled system of non-domestic rates and redistribution to local authorities.
Note that 2013 to 2014 was a transitional year with the production of the final account under the pooled system and the new business rates retention system.
Under the Local Government Finance Act 1988, national non-domestic rates are to be paid to the Secretary of State who is then required to redistribute them to local authorities in accordance with the methodology set out each year in the local government finance report. The non-domestic rates are then pooled and redistributed.
These reports show the aggregate cash movements and demonstrates how the financial pooling and redistribution works.