Briefings and responses

From delivering new homes, to promoting economic growth or improving the health and life chances of the most vulnerable in our society, councils are the key to solving our biggest local and national challenges.

This call for evidence follows previous Transforming Business Rates papers. There are a number of key summary points that are important to make including a system that raises sufficient resources for local priorities, adhere to the principles of sufficiency and transparency, compliance with, and avoidance of, business rates and property continues to provide a good basis for a local tax on business.

This briefing covers the consultation for the provisional settlement for 2026/27, and the provisional settlements for 2027/28 and 2028/29.

A summary of the key announcements for councils in the 2025 Autumn Budget and the LGA's initial view.

Demonstrating the support and value that councils can provide to UK Government in delivering the objectives of the Autumn Budget 2025.

The complexity of local authority accounts has contributed significantly to problems with local audit. In addition, the reform of local audit will only be successful if financial reporting is simplified in order for the scale and size of audits to become more proportionate.

The areas identified in the consultation questions are mostly suggested minor improvements or clarifications. In our opinion, they do not warrant a full scale revision and re-issuing of either code. Instead, there are alternative ways of improving guidance and supporting good practice, such as by the provision of more training.

We look forward to working with the Government on an approach that enables councils to invest in council tax collection practices that effectively balances the collection of vital revenues with measures that help those struggling to pay.

The LGA has consistently called for the updating of the formulas and the underlying data used for the assessment of relative needs and resources to ensure that varying levels of local need and demand are appropriately reflected in the funding allocation system.