Business rates retention under the Local Government Finance Act 2012
From 1 April 2013 a new system has come into being, allowing local authorities to retain up to 50 per cent of the income they receive from business rates. Supposedly simpler than the previous regime of formula grant, the new scheme is still very complicated. As we recently had to advise on a particular aspect of it and so had to gain a broad understanding of how it works, we thought we would share our findings with you, should you ever need a ‘dummies guide’…
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