Transitional arrangements
Information on transitional arrangements and limits on increases and reductions
Transitional Relief 2023
Transitional relief limits how much your bill can change each year because of business rates revaluation. This means changes to your bill are phased in gradually if you’re eligible.
From the 2023 to 2024 tax year, you’ll get transitional relief if your:
- property is in England
- rates go up by more than a certain amount
We will adjust your bill automatically if you’re eligible.
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.
If your bill is increasing from 1 April 2023
Table showing information about if your bill is increasing from 1 April 2023
Rateable value | 2023-2024 | 2024-2025 | 2025-2026 |
Up to £20,000 (£28,000 |
5% | 10% plus inflation |
25% plus inflation |
£20,001 (£28,001 in |
15% | 25% plus inflation |
40% plus inflation |
Over £100,000 | 30% | 40% plus inflation |
55% plus inflation |
Transitional certificates
A transitional certificate value may 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)