Transitional relief
The government is introducing a redesigned transitional relief scheme. The transitional relief caps will be as follows for properties with a rateable value of:
- Up to £20,000 (£28,000 in London): in 2026 to 2027 - 5 per cent, in 2027 to 2028 - 10 per cent (plus inflation), in 2028 to 2029 - 25 per cent (plus inflation).
- £20,001 (£28,001 in London) to £100,000: in 2026 to 2027 - 15 per cent, in 2027 to 2028 - 25 per cent (plus inflation), in 2028 to 2029 - 40 per cent (plus inflation).
- Over £100,000: in 2026 to 2027 - 30 per cent, in 2027 to 2028 - 25 per cent (plus inflation), in 2028 to 2029 - 25 per cent (plus inflation).
Business Rates transitional relief supplement
The government is introducing a 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. This will apply for one year from 1 April 2026.
Any transitional adjustments will be shown on the front of your bill.