Local Government Finance Settlement 2025/26
Local authorities in England will have £69.4 billion to spend in 2025/26. Here we look at the changes in this year’s funding, and the longer-term context.

A briefing paper explaining the revaluation of business rates that will come into effect on 1 April 2023, in England, Scotland, Wales and Northern Ireland.
Business rates: the 2023 revaluation (414 KB , PDF)
Non-domestic properties in the UK pay business rates to billing authorities (district and unitary councils). Business rate liabilities are based on each property’s assigned ‘rateable value’. This is multiplied by a ‘multiplier’ or ‘poundage’ to arrive at the property’s annual liability. Rateable values are normally assessed on the basis of the annual rental value of a property. All rateable values are regularly reassessed: this is known as a ‘revaluation’.
The next revaluations of non-domestic properties in England, Scotland, Wales and Northern Ireland will take effect on 1 April 2023. Business rates are a devolved matter and therefore each revaluation operates separately. This note sets out the background to the revaluation in England, providing some information on developments in Scotland, Wales and Northern Ireland. It sets out some of the main effects on ratepayers and local authorities, along with information on how ratepayers may appeal against new valuations.
A basic explanation of the functioning of the business rates system can be found in the Library briefing Business rates.
Business rates: the 2023 revaluation (414 KB , PDF)
Local authorities in England will have £69.4 billion to spend in 2025/26. Here we look at the changes in this year’s funding, and the longer-term context.
A briefing paper which "maps" (or summarises) the main elements of the United Kingdom's uncodified constitution.
There will be a Westminster Hall debate on the closure of high street services in rural areas on Wednesday 5th February at 9:30am.