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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:

  1. The charge based on the 1 April 2017 rateable value and small business multiplier is calculated

  2. We compare this to the charge payable on 31 March. This determines whether an increase or decrease applies.

  3. We apply the appropriate transitional phasing calculation (see tables below)

  4. 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 2017/18 is 2%

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

2018-2019

add 7.5% and then add inflation

add 17.5% and then add inflation

add 32% and then add inflation

2019-2020

add 10% and then add inflation

add 20% and then add inflation

add 49% and then add inflation

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

2018-2019

multiply by 70% and then add inflation

multiply by 85% and then add inflation

multiply by 95.4% and then add inflation

2019-2020

multiply by 65% and then add inflation

multiply by 80% and then add inflation

multiply by 94.1% and then add inflation

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