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Loss allowances after the reset: what NNDR1 reveals

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Local government finance specialist Mark Catlow assesses the implications of this week’s NNDR1 data release.

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The publication of the national NNDR1 (national non-domestic rates) data for 2026/27 provides the first real test of the loss allowances used in the

While upper tier authorities are seeing significant pressures and are relying on external borrowing, district councils are so far not yet showing the same degree of balance sheet stress, finds Room151’s head of research Dan Bates.

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