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National non-domestic rates

The following information is available about national non-domestic rates (NNDR)(business rates):

  • New national non-domestic rates occupiers (see the 'All national non-domestic rates accounts spreadsheet' and sort the 'liable from date' column into newest to oldest date order)
  • All national non-domestic rates accounts

This information is for Quarter 4 (1 January to 31 March 2024) and was updated on 5 April 2024. The information for Quarter 1 (1 April to 30 June 2024) will be available from July 2024.

If you require these files in a different format, please email

Please note that we are not publishing account numbers and liable names in relation to the NNDR All Properties and NNDR New Occupiers data shown above. We will also no longer publish a NNDR Credits spreadsheet.

While we do hold this information, the release of credit information combined with releasing details of liable names (which could differ from the public facing name) increases the risk of fraud by making it easier to identify accounts to target and provides the information necessary to start the refund request.

The exemption we are relying on is Section 31(1)(a) of the Freedom of Information Act 2000. This exemption is a qualified exemption, which means that we must consider whether or not the public interest in disclosing the information outweighs the public interest in withholding the information. In this case, we consider that the public interest favours withholding the information.

We have assessed the public interest in favour of disclosure as below:

  • There is an inherent public interest within the Freedom of Information Act in disclosure as it promotes better governance through transparency and accountability. 

  • There is a public interest in disclosing information that holds local authorities to account and increases transparency about how they perform their functions.

  • The public should have confidence and trust in the local authority’s ability to perform their statutory functions.

We have assessed the following factors in withholding the information:

  • It is not in the public interest to disclose information, in this case account numbers, liable names and credit information, which could be used to compromise the council's essential security checks.

  • The local authority has the responsibility of collecting NNDR monies securely and efficiently. It is also under a duty to protect the public funds it administers and therefore, should not be putting individuals or companies at risk of potential fraud.

  • Releasing such information would undermine confidence in the council’s ability to process information securely and minimise risk.

  • Potential fraudsters could use published information from credits. data, combine it with other information, therefore increasing the risk of fraud against the council, businesses and individuals.

Coronavirus grant funding

The Department for Business, Energy and Industrial Strategy now publishes data covering coronavirus grant schemes managed by local authorities. Access the data online.