Business rates supplements guidance: additionality and ballots
This guidance is for local authorities in England that are considering the use of business rates supplements to fund projects.
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The Business Rate Supplements Act 2009 makes provision for county councils, unitary district councils and the Greater London Authority to levy a supplement on the national non-domestic rate (or business rate). Authorities will be able to use the proceeds to fund additional investment aimed at promoting the economic development of local areas.