2026 Transitional Relief - General Revaluation

General

A General Revaluation Transitional Relief is available for all property types.  It caps gross bill increases at a specified percentage increase, dependent on a property’s 1 April 2026 Rateable Value.

Qualification

A property will receive General Revaluation Transitional Relief if:

• it was an entry with a Rateable Value of more than zero on the Valuation Roll on 31 March 2026; and
• it was an entry with a Rateable Value of more than zero on the Valuation Roll on 1 April 2026.

Exclusion

A property will be excluded from receiving General Revaluation Transitional Relief if:

• it had a zero Rateable Value at 31 March 2026;
• it had a zero Rateable Value at 1 April 2026;
• it is subject after 1 April 2026 to a merger, split or reorganisation of its Valuation Roll entry.

Amount of Relief

The General Revaluation Transitional Relief scheme limits the increases in the gross rates payable in 2026-27 as follows:

• 15.0% for properties with a rateable value at revaluation on 1 April 2026 up to £20,000;
• 30.0% for properties with a rateable value at revaluation on 1 April 2026 from £20,001 to £100,000;
• 50.0% for properties with a rateable value at revaluation on 1 April 2026 over £100,000.

Application

It is envisaged that ratepayers will not have to apply for an award of relief under the terms of this relief scheme.  Any relief award will be deducted from the rates bill prior to issue.

Worked Relief Example

Qualification

Property Rateable Value at 31 March 2026 is £20,000
Gross rates bill for 2025-26 of £9,960 (£20,000 x 49.8p)

Property Rateable Value at 1 April 2026 is £35,000
Gross rates bill for 2026-27 of £16,835 (£35,000 x 48.1p)
The Revaluation Transitional Relief limit to be applied is 30.0% (Medium property, with a Rateable Value at 1 April 2026 between £20,001 and £100,000)
The gross bill increase is £6,875 (which is a 69.03% increase)

Since the increase exceeds the applicable 30% limit, the limit applies.  There is entitlement to Revaluation Transitional Relief.  This limits the increase to £2,988 (£9,960 x 30% = £2,988) reducing the amount of rates payable in 2026-27 after Revaluation Transitional Relief to £12,948 (£9,960 + £2,988).

Non-Qualification

Property Rateable Value at 31 March 2026 is £20,000
Gross rates bill for 2025-26 of £9,960 (£20,000 x 49.8p)

Property Rateable Value at 1 April 2026 is £25,000
Gross rates bill for 2025-26 of £12,025 (£35,000 x 48.1p)
The Revaluation Transitional Relief limit to be applied is 30.0% (Medium property, with an Rateable Value at 1 April 2026 between £20,001 and £100,000)
The gross bill increase is £2,065 (which is a 20.73% increase)

Since the increase does not exceed the applicable 30% limit, there is no entitlement to Revaluation Transitional Relief.