Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, in which mayoral combined authorities 100% business rate retention pilots are operating; from what date the pilots commenced; and what the tier split is between the combined authority and the local councils in each case.

The government has committed to giving mayors a share of business rates from April 2027, more will be set out in the fiscal devolution roadmap this autumn.

In 2026-27 the following 100% business rates (BR) retention pilots are operating - Cornwall Council, Greater Manchester Combined Authority area, Liverpool City Region Combined Authority area, West Midlands Combined Authority area and the West of England Combined Authority area.

All of these 100% BR retention pilots commenced from 2017-18.

Details of how business rates are allocated across each region are included on pages 26 and 27 of the 2026-27 Local Government Finance, which is published here The Local Government Finance Report (England) 2026-27.

It should be noted that the precise calculation of business rates revenues retained locally will also be impacted by other parts of the business rates retention system such as top ups and tariffs, levy and safety net payments, and revenues from local pooling arrangements.