Question to the Department for Business, Innovation, Science and Trade:

To ask the Secretary of State for Business, Innovation, Science and Trade, how many relocations of public limited companies’ operational headquarters from the UK to EU member states his Department has recorded in each calendar year since 2015.

No such estimate has been made. The national notional council tax level is used to calculate resource adjustment, a measure which accounts for the different council tax raising ability between local authorities based on the number and band of properties. To fully account for ability to raise council tax, following consultation, the government set the notional level at the average level of council tax in England.

The council tax level assumed for each of the six councils in calculating their Core Spending Power for 2026-27 to 2028-29 is based on the actual Band D level for each council in 2025-26. The actual level of council tax remains a local decision for individual councils, taking into consideration a range of local factors including the impact on taxpayers.