Transitional relief
Revaluation Transitional Relief
2026 was a revaluation year and the majority of rateable values changed as a result of the revaluation. The Assessor is responsible for revaluation.
A revaluation transitional relief scheme was introduced from 1 April 2026 to cap the increase in gross rates liability (in cash terms) due to revaluation. The caps in gross liability in 2026-27 is 15% for small properties, 30% for medium properties and 50% for large properties. The scheme runs for 3 years from 1 April 2026 and details of the year-on-year caps (%) are shown in the table:
| Rateable Value | 2026-27 | 2027-28 | 2028-29 |
|---|---|---|---|
| Small (up to £20,000) | 15% | 22% | 38% |
| Medium (£20,001 to £100,000) | 30% | 44% | 75% |
| Large (over £100,000) | 50% | 75% | 113% |
The increase is calculated on your 2026-27 net charge (after transitional relief is granted), and in 2026-2027 the increase will be calculated on your 2025-2026 net charge.
Revaluation transitional relief will be automatically awarded to your rates account if eligible.