Business rate supplements: a consultation on draft guidance to local authorities

08 January 2010

The Business Rate Supplements Act makes provision for county councils, unitary district councils and the Greater London Authority to levy a supplement on the National Non-Domestic Rate (or business rate). Authorities will be able to use the proceeds to fund additional investment aimed at promoting the economic development of local areas. The Act follows Business rate supplements: a white paper published in October 2007.

The Government then published an update on the guidance to local authorities on Business Rate Supplements. This covered only the application of the additionality and ballot tests and not the wider guidance on appropriate use of BRS revenues or on the Government's proposals for BRS governance and the establishment of a National Panel.

The final guidance below incorporates the additionality and ballots guidance published previously and the remainder of the guidance on which the Government consulted. It takes into consideration the points raised by interested parties through the consultation. A summary of responses to the consultation is also provided. Further information on Business Rate Supplements can be found on the Communities and Local Government's website (external).

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