Transitional phasing
This page is about transitional arrangements for businesses.
Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting increases in bills.
Limits to increase and reduction in bills
To help pay for the limits on increases in bills, there also have to be limits on reductions in bills.
Under the transition scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the appropriate multiplier).
The scheme applies only to the bill based on a property at the time of the revaluation.
If there are any changes to the property after 1 April 2010, transitional arrangements will not normally apply to the part of a bill that relates to any increase in rateable value due to those changes.
Any transitional adjustments are shown on the front of the bill.
This relief is applied automatically to your bill. You do not need to apply for it.
If applicable, transition will apply for a maximum of 5 years from 1 April 2010.
Your bill may be affected if your rateable value has significantly changed either by increasing or reducing on 1 April 2010.
The level of transitional phasing that will apply to your bill will depend on whether you are in a small or large property.
Small properties are those with a rateable value up to £17,999 and large properties are those with a rateable value of £18,000 or over.
Last updated : 12/04/2010
