National non-domestic rates accounting guidance
Guidance to help local authorities and academies account for national non-domestic rates (NNDR)
Applies to England
Documents
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
Last updated 18 March 2024 + show all updates
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We have updated the national non-domestic rates accounting guidance for 2024 to 2025.
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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
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First published.