How your Business Rates are worked out
Transitional Phasing 2026 Rating List
Transitional Relief limits how much your bill can change each year as a result of a business rates revaluation. The latest revaluation comes into force on 1 April 2026
This means changes to your bill are phased in gradually, if you're eligible.
From the 2026 to 2027 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.
The business rates year is from 1 April to 31 March the following year.
If your bill is increasing from 1 April 2026
| Rateable Value | 2026 to 2026 | 2027 to 2028 | 2028 to 2029 |
|---|---|---|---|
| Up to £20,000 | 5% | 10% | 25% |
| £20,001 to £100,000 | 15% | 25% | 40% |
| Over £100,000 | 30% | 25% | 25% |
If you've received a transitional certificate
The transitional certificate value will 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, part of HMRC (HMRC VO).
