Corporate report

Pooling of non-domestic rates and redistribution to local authorities in England account 2013 to 2014

Financial accounts of the pooling and redistribution to local authorities in England of money from national non-domestic rates.

• From: Ministry of Housing, Communities & Local Government (2018 to 2021)
• Published: 16 July 2014

Applies to England

Documents

Main non-domestic rating account in England 2013 to 2014

Ref: ISBN 9781474109642 , HC 567

PDF, 135 KB, 18 pages

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Non-domestic rating levy account in England 2013 to 2014

Ref: ISBN 9781474109666 , HC 568

PDF, 125 KB, 14 pages

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Non-domestic rating transition account 2013 to 2014

Ref: ISBN 9781910305065, HC 420

PDF, 71.1 KB, 15 pages

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Details

The National Audit Office audited the financial statements of the pooling of non-domestic rates and redistribution to local authorities in England account for the year ended 31 March 2014.

Note that 2013 to 2014 was a transitional year with the production of final account under the old ‘pooled’ system and the new business rates retention system.

The business rate retention accounts are required under Schedule 7B of the Local Government Finance Act 1988. These accounts comprise of:

• main non-domestic rating account
• levy account

Published 16 July 2014