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% |
For 2026-27 the increase for revaluation transitional relief is calculated on your 2025-26 gross charge.
For subsequent years (2027-28 and 2028-29) the increase is calculated on your net charge on the previous year (after transitional relief is granted), but before any other reliefs.
Revaluation transitional relief will be automatically awarded to your rates account if eligible.
Rural Transitional Relief
From 1 April 2026 this scheme provides relief to ratepayers affected by a reduction in relief entitlement due to the 2026 revaluation. The relief reduces the net bill increase in 2026-27 to 25%. In 2027-28 and 2028-29 it will reduce the net bill increases to 50% and 75%, respectively.