Transitional relief scheme
To support ratepayers facing large bill increases at the revaluation, which takes effect from 1 April 2026, the government has introduced a new three- year Transitional Relief scheme. Transitional relief limits how much your bill can change each year as a result of the business rates revaluation. This means that increases in your bill will be phased in gradually if you are eligible. For more information on Revaluation 2026 go to GOV.UK.
Transitional Relief caps the amount that bills increase by if your Business Rates go up by a certain amount. Your bill will be adjusted automatically if you are eligible.
The amount of transitional relief you receive can change from one year to the next. You will stop receiving Transitional Relief once your bill reaches the full amount set by the revaluation.
If your bill is increasing from 1 April 2026 to 31 March 2029, the limits are as follows:
| Rateable value | 2026 to 2027 | 2027 to 2028 | 2028 to 2029 |
|---|---|---|---|
| Up to £20,000 | 5% | 10% plus inflation | 25% plus inflation |
| £20,000 to £100,000 | 15% | 25% plus inflation | 40% plus inflation |
| Over £100,000 | 30% | 25% plus inflation | 25% plus inflation |
We will automatically calculate any transitional arrangement against your business rates bill - there is no need to apply for it.
Read more about transitional relief on GOV.UK.
Transitional Relief Supplement
At the Autumn Budget 2025, the Chancellor announced the introduction of a new 1p supplement to the relevant tax rate for ratepayers who do not receive Transitional Relief or the Supporting Small Business scheme to partially fund Transitional Relief. Although the Transitional Relief Supplement is added to all bills as part of the gross charge, ratepayers receiving Transitional Relief or Supporting Small Business Relief will not actually pay this supplement, because the value of the supplement is offset within the calculation of their relief.
This supplement will apply for one year from 1 April 2026.
Transitional certificates
If you have received a transitional certificate issued by the Valuation Office Agency, the transitional certificate value will be used in the business rates calculation for your property instead of the usual rateable value.
If you disagree with the value of the certificate, contact the Valuation Office Agency (VOA).