Transitional Relief 2026
The Government has introduced a redesigned Transitional Relief Scheme to soften the impact of bill increases following the 2026 Revaluation.
How Transitional Relief Works
Caps annual bill increases for up to three years after revaluation.
Applied automatically; no application is required.
Percentage Caps (England, from April 2026)
|
Rateable Value (RV) |
2026/27 Cap |
2027/28 Cap |
2028/29 Cap |
|
Up to £20,000 (£28,000 in London) |
5% |
10% + inflation |
25% + inflation |
|
£20,001 – £100,000 |
15% |
25% + inflation |
40% + inflation |
|
Over £100,000 |
30% |
25% + inflation |
25% + inflation |
Transitional Certificates
If issued by the VOA, a transitional certificate sets the value used for transitional calculations instead of the standard RV.
Transitional Surcharge
To fund the new transitional relief scheme, the Government is applying a 1p Transitional Surcharge (supplement) to the relevant multiplier for ratepayers who do not receive Transitional Relief or Supporting Small Business Relief in 2026/27.
This surcharge:
- Applies only for one year from 1 April 2026.
- Is included automatically within the business rates calculation.
The surcharge does not apply where total transitional relief exceeds the supplement. In such cases, the amount is fully offset.