Transitional arrangements for business rates

All rateable values are reassessed every five years at a general revaluation.

Transitional arrangements help phase in the effect of significant changes in liability, which arise due to a revaluation of non-domestic property. There are limits on the percentage by which bills may increase or decrease each year.

Transitional arrangements are calculated automatically by the council and are shown on the front of your business rates bill.

Changes in rateable value

Special rules apply with regard to changes in rateable value and the splitting or merger of existing non-domestic rating assessments.

Further information

For further information on transitional arrangements or to discuss your individual circumstances, please contact business rates.