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Reviewing and reforming local government finance

Published Thursday, May 31, 2018

A briefing paper covering the Fair Funding Review and business rate retention in English local government.

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This note covers matters of current interest in local government finance: how business rate retention works; the Government’s proposals for changes to the system; and the 2017-19 Fair Funding Review.

The policies covered in this note have effect in England only. Responsibility for business rates is devolved to Scotland, Wales and Northern Ireland. For a more general explanation of the business rates system in England, see the Library briefing paper Business rates. For more details on the 2017 revaluation of business rates in England, Wales and Scotland, see the Library briefing paper Business rates: the 2017 revaluation.

Commons Briefing papers CBP-7538

Author: Mark Sandford

Topics: Devolution, Local government, Taxation

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