Transitional Phasing Scheme 2017-2021

Rates revaluations are fiscally neutral across England, however individual rateable values and rates bills will increase or decrease. The government specifies how we phase in the resulting changes in rate bills.

In simple terms:

The charge based on the 1 April 2017 rateable value and small business multiplier is calculated
We compare this to the charge payable on 31 March. This determines whether an increase or decrease applies.
We apply the appropriate transitional phasing calculation (see tables below)
And compare this with the calculation at 1.
a. For increases if the calculation at 3 exceeds the calculation at 1, transition ceases to apply
b. For decreases if the calculation at 3 is less than the calculation at 1, transition ceases to apply
c. If transition applies we will show it on your rate demand

Where there are subsequent changes in rateable value, we modify the calculations in accordance with The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 SI 1265. Legislation.gov.uk

Phasing calculations outside Greater London.

NB inflation is as at September of the previous year and for 2019/20 is 2.3%

Increases
Increases	1 April 2017 rateable value less than or equal to £20,000	1 April 2017 rateable value greater than £20,000 and less than or equal to £100,000	1 April 2017 rateable value greater than £100,000
2017-2018	add 5% and then add inflation	add 12.5% and then add inflation	add 42% and then add inflation (2%)
2018-2019	add 7.5% and then add inflation	add 17.5% and then add inflation	add 32% and then add inflation (3%)
2019-2020	add 10% and then add inflation	add 20% and then add inflation	add 49% and then add inflation (2.3%)
2020-2021	add 15% and then add inflation	add 25% and then add inflation	add 16% and then add inflation
2021-2022	add 15% and then add inflation	add 25% and then add inflation	add 6% and then add inflation

Decreases
Decreases	1 April 2017 rateable value less than or equal to £20,000	1 April 2017 rateable value greater than £20,000 and less than or equal to £100,000	1 April 2017 rateable value greater than £100,000
2017-2018	multiply by 80% and then add inflation	multiply by 90% and then add inflation	multiply by 95.9% and then add inflation (2%)
2018-2019	multiply by 70% and then add inflation	multiply by 85% and then add inflation	multiply by 95.4% and then add inflation (3%)
2019-2020	multiply by 65% and then add inflation	multiply by 80% and then add inflation	multiply by 94.1% and then add inflation (2.3%)
2020-2021	multiply by 45% and then add inflation	multiply by 75% and then add inflation	multiply by 94.2% and then add inflation
2021-2022	multiply by 45% and then add inflation	multiply by 75% and then add inflation	multiply by 95.2% and then add inflation