Guidance

National non-domestic rates accounting guidance

Guidance to help local authorities and academies account for national non-domestic rates (NNDR)

From:
Education and Skills Funding Agency
Published
30 November 2022
Last updated
17 December 2024 — See all updates

Applies to England

Documents

National non-domestic rates accounting guidance for local authorities and academies

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Details

The guidance document provides information for local authorities and academies on how to account for NNDR based on the payment process adopted by their billing authority.

Further information

You can read more about the changes to national non-domestic rates for billing authorities.

Further information is available about how academies claim for national non-domestic rates.

Visit the local authorities document collection for more information about pre-16 school funding.

Updates to this page

Published 30 November 2022
Last updated 17 December 2024 + show all updates

  1. We have updated the national non-domestic rates accounting guidance for 2025 to 2026.

  2. We have updated the national non-domestic rates accounting guidance for 2024 to 2025.

  3. National non-domestic rates (NNDR) accounting guidance has been updated in the following sections to provide further clarity: '2023 to 2024 authority proforma tool' paragraph 1, S2 and paragraph 3, S8 and, 'Local authorities opted out' Stage 1, S8

  4. First published.

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