Online services may be unavailable on occasions during Saturday 26th May 2012 and Sunday 27th May 2012 due to essential maintenance. We apologize for any inconvenience caused and we'll be aiming to minimize any distruption.

Transitional Phasing

A revaluation of every Non Domestic Rates property is carried out every five years, so that the values in the rating list can be kept up to date. Values in the 2010 rating list are based on rental values at 1st April 2008 but only affect bills from 1st April 2010.

For those who would otherwise see significant increases in their rates liability, a transition scheme limits and phases in changes in rate bills which result from the 2010 Revaluation. To help pay for the limits on increases in bills, there also have to be limits on reductions in bills. Under the transition scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the appropriate multiplier).

This is how increases in the bill are limited.

2010/11 2011/12 2012/13 2013/14 2014/15
Small property 5% 7.5% 10% 15% 15%
Large property 12.5% 17.5% 20% 25% 25%

This is how decreases in the bill are limited.

2010/11 2011/12 2012/13 2013/14 2014/15
Small property 20% 30% 35% 55% 55%
Large property 4.6% 6.7% 7% 13% 13%

Small and large properties
A small property is a property with a 2010 rateable value below £18,000 (or £25,500 within Greater London). All other properties are large properties.

If there are any changes to the property after 1st April 2010, the transition scheme will NOT normally apply to the part of a bill that relates to any increase in rateable value which is due to those changes.

Changes to your bill for other reasons, such as changes to Small Business Rate Relief entitlement, are not covered by the transition scheme.

We will automatically include transitional phasing when we calculate your bill. If your bill is subject to both transitional phasing and Small Business Rate Relief (SBRR), the transitional phasing will be calculated first.

You can find out more about transitional arrangements on the Government website www.businesslink.gov.uk.

Page last updated on 25 May 2012