Transitional Relief
Transitional relief limits how much your bill can change each year as a result of the business rates revaluation. The next revaluation will come into effect on 1 April 2026.
This means changes to your bill are phased in gradually, if you’re eligible.
From the 2026 to 2027 tax year you’ll get transitional relief if your rates go up by more than a certain amount.
How much can your bill change by?
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
If your bill is increasing from 1 April 2026
|
Rateable value |
2026 to 2027 |
2027 to 2028 |
2028 to 2029 |
|---|---|---|---|
|
Up to £20,000 |
5% |
10% plus inflation |
25% plus inflation |
|
£20,001 to £100,000 |
15% |
25% plus inflation |
40% plus inflation |
|
Over £100,000 |
30% |
25% plus inflation |
25% plus inflation |