Looking closely at business rates retention

  • Neil Amin Smith

Published on 19 April 2018

A second round of councils began piloting so-called 100% rates retention this month. Neil Amin-Smith and David Phillips from the Institute for Fiscal Studies look at the financial implications of the pilots.

We present findings from recent IFS analysis of the costs of the 100% business rates retention pilots. We look at how different areas have gained and lost as a result of the pilots, and estimate how much some areas could have gained had they taken part in a pilot scheme.