Transitional Relief
Transitional relief 2026-2027 to 2028-2029 will phase in the effect of significant changes in liability, which arise from the revaluation of non-domestic properties.
There are limits on the percentage by which bills may increase each year. Special rules deal with changes in rateable values and the merger or splitting of existing properties. Any new properties entered into the rating list after 1 April 2026 will not be subject to transitional relief for this valuation period.
The limits on increases for the three year valuation period from 1 April 2026 to 31 March 2029 are detailed below. These increases are in addition to any adjustment for inflation.
| 2026-27 | 2026-28* | 2028-29* | |
|---|---|---|---|
| Small | 5% | 10% | 25% |
| Medium | 15% | 25% | 40% |
| Large | 30% | 25% | 25% |
* Year 2 and 3 caps are before inflation. Note: these are year on year caps on increases.
Property size is determined by rateable value in the 2026 valuation list.
- Small up to £20,000
- Medium from £20,001 to £100,000
- Large over £100,000
If you are entitled to transitional relief this will automatically be awarded and be shown on your bill.