Transitional phasing scheme

Transitional relief limits how much your bill can change each year because of revaluation. 

If you're eligible for transitional relief changes to your bill are made gradually,

You will get transitional relief if your:

  • property is in England
  • rates go up or down by more than a certain amount

We will change your bill automatically if you are entitled to the relief. 

Changes to your bill

How much your bill can change by from one year to the next depends on both:

  • your property's rateable value
  • whether your bill is increasing or decreasing as a result of revaluation

The rateable value of your property is set by the Valuation Office Agency. We use this value to work out your business rates bill.

You will not get transitional relief when your bill reaches the full amount set by a revaluation.

The business rates year is from 1 April to 31 March the following year.

If your bill is increasing due to revaluation

Rateable value2017 to 20182018 to 20192019 to 20202020 to 20212021 to 2022
Up to £20,0005.0%7.5%10.0%15.0%15.0%
£20,001 to £99,99912.5%17.5%20.0%25.0%25.0%
Over £100,00042.0%32.0%49.0%16.0%6.0%

 

If your bill is decreasing due to revaluation

Rateable value2017 to 20182018 to 20192019 to 20202020 to 20212021 to 2022
Up to £20,00020.0%30.0%35.0%55.0%55.0%
£20,001 to £99,99910.0%15.0%20.0%25.0%25.0%
Over £100,0004.1%4.6%5.9%5.8%4.8%