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Business rates guide

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2. Transitional arrangements

When a revaluation takes place there may be significant changes in your rateable value, due to increases or decreases in property values over the seven years following the last revaluation. In order to phase in these changes, a scheme has been put in place that limits either the increase or the decrease in your Business Rates charge after the revaluation has taken place. These transitional calculations are carried out automatically, if applicable - any changes will be shown on your bill, and will continue to apply each year until the full amount becomes due.

The transitional scheme only applies to the charge based on the property at the time of the revaluation. If any changes are made to the property after the revaluation date, the scheme will not apply to the part of the charge that relates to the increase in rateable value due to those changes. 

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