Note 3 Non-Domestic Rates

The council collects Non-Domestic Business Rates (NDR) for its area based on local rateable values provided by the Valuation Office Agency (VOA) multiplied by a uniform business rate set by central government. The total non-domestic rateable value for the council's area at 31 March 2026 was £441.0m (£440.2m at 31 March 2025).

The national multipliers for 2025/26 were 49.9p for qualifying small businesses (49.9p in 2024/25) and the standard multiplier being 55.5p for all other businesses (54.6p in 2024/25).

Under the Business Rates Retention Scheme, Ealing retains 30% of the business rates that it collects (reflected as a precept). This income is subject to set baselines and limits. The remainder of business rates collected are paid as a precept to Greater London Authority (GLA) and central government (MHCLG).

NDR surpluses declared by the billing authority in relation to the Collection Fund are apportioned to the relevant precepting bodies in the subsequent financial year in their respective proportions. Deficits likewise are proportionately charged to the relevant precepting bodies in the following year.

Note 4 Business Rates Supplements

Since 2010/11 the GLA has raised a levy under the Business Rates Supplement Act 2009 to finance its contribution to the Crossrail project.