What happens to Business Tax

[gollob]

It does not go to the council who collect it, so where does it go?

[factor-fiction]

What do you mean by 'business tax', gollob? Do you mean corporation tax because that is collected by HMRC not the council and goes to the Treasury.

Or do you mean business rates. Businesses and other non-domestic occupiers of property pay non-domestic rates (also known as business rates) to contribute towards the cost of local authority services. Business rates paid by ratepayers are collected in a central account held by the Department for Communities and Local Government and then redistributed back to local authorities as part of the local government finance settlement.
See here for more details:
http://www.communitie...inance/businessrates/