Business rates revaluation (year 2) top-up and tariff calculator: final local government finance settlement 2024 to 2025
Calculator which sets out the adjustment to top-ups and tariffs resulting from the 2023 revaluation and central list transfers.
Applies to England
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The revaluation adjustment top-up and tariff calculator sets out the methodology and data used in the calculation of the adjustment to local authorities’ top-ups and tariffs for 2024 to 2025 and gives the actual adjustment to authorities’ top-ups and tariffs under the 50% scheme, following the 2023 business rates revaluation.
The initial adjustment to tariffs and top-ups was made in 2023 to 2024. This year, the ‘year 2’ adjustment will be made, which revises the 2023 to 2024 adjustment and gives the reconciliation factor, calculates the 2024 to 2025 adjustment and the final top-up or tariff to be paid in 2024 to 2025.