Business Rates Retention Resource Hub

Welcome to the joint Finance Advisory Network and CIPFA Benefits and Revenues Service resource hub for business rates retention.

We'll be using this page to signpost all our event materials on this topic, along with helpful links to key DLUHC and other websites, and to record everything we are finding out about this evolving topic.

Some older material may be out of date or superseded by new information. Please always look at the date on materials to assess their relevance.

FAN Collection Fund Accounting Models

To provide reassurance and support in your approach to collection fund accounting, FAN produces the Collection Fund Accounting Models to assist practitioners with the complexities of accounting for council tax and business rates. The models do not constitute official guidance but are intended to support practitioners in their understanding of the collection fund and subsequent general fund year-end accounting requirements.

The 2023/24 models are currently being updated.

Other resources

The Rough Guide to Collection Fund Accounting (last updated March 2023) covers accounting and budgeting for the collection fund and subsequent general fund implications, not only at year end but throughout the year. It also covers the considerations of monitoring and forecasting for collection fund and NNDR pooling, policy implications and case studies of the impact of business rates in option appraisals and decision making. This document is not official CIPFA guidance – hence its rough guide title – but a tool to hopefully complement the FAN council tax and NNDR accounting models for 2023/24.




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