Relief and Exemptions

Transitional relief limits how much your bill can change each year as a result of business rates revaluation.

You’ll get transitional relief if your rates go up or down by more than a certain amount. This means changes to your bill are phased in gradually.

Your bill will adjust automatically if you’re eligible.

In order to, in part, fund the transitional relief scheme, the regulations include in respect of 2026/27 only a supplement of 1p payable on all defined hereditaments

How much your bill can change by

How much your bill can change by from one year to the next depends on both:

• your property’s rateable value
• whether your bill is increasing or decreasing as a result of revaluation

You stop getting transitional relief when your bill reaches the full amount set by a revaluation.

The business rates year is from 1 April to 31 March the following year.

Your business rates will change by no more than the percentage caps listed in the tables from one year to the next.