Business Rates

District Councils now claim the amount of the bill directly from the ESFA and provide a bill for information purposes only directly to schools. Schools are expected to show the figure from the rates bill as an income under I01 and expenditure under E17 but will not physically receive any funding or make any payments in relation to this. Please note that if a bill relates to a year prior to 2022/23 but the bill or amended bill is dated April 2022 or later, District Councils should be following the same process and claiming those bills directly from the ESFA.

Any queries relating to Business Rates should be directed in the first instance to your relevant District Council.

The School Funding Template that was published on Kelsi on 28 February 2023 includes an estimated figure for rates and this value should be used for budget setting purposes.

If you have rates bill that has a different value to that published within the School Funding Template, further guidance will be provided by Schools Financial Services in due course for how to account for this within your budget monitoring.