Transition scheme 1 April 2017 to 31 March 2022
The transition scheme operated over a period of 5 years from 1 April 2017 to 31 March 2022. The scheme split properties into 3 groups, and the rates where increases and decreases apply differ between each group:
- small – rateable value up to £20,000
- medium – rateable Value from £20,001 to £100,000
- large – rateable value from £100,001 upwards
Transitional Bill Increase Limits
The table below shows the limits by which a business rates bill can increase in a single year until your actual charge is reached. It shows the percentage of the increase, followed by the percentage of last year’s bill in brackets:
| Year | Small | Medium | Large |
|---|---|---|---|
| 2017/18 | 7.1% (107.1%) | 14.75% (114.75%) | 44.84% (144.84%) |
| 2018/19 | 10.725% (110.725%) | 21.025% (121.025%) | 35.96% (135.96%) |
| 2019/20 | 10.23% (110.23%) | 20.46% (120.46%) | 36.787% (136.787%) |
| 2020/21 | 16.84% (116.84%) | 27% (127%) | 17.858% (117.858%) |
| 2021/22 | 15% (115%) | 25% (125%) | 6% (106%) |
These percentages are independent of one another. For a medium property that is still in transition in 2018/19, the 17.5% rise is equal to 117.5% of your 2017/18 bill. If applicable, transition in 2019/20 for that property would equal 120% of the 2018/19 bill, and so on.
Transitional Bill Decrease Limits
The table below illustrates the limits by which a business rates bill can decrease in a single year until your actual charge is reached. It shows the percentage of the decrease, followed by the percentage of last year’s bill in brackets:
| Year | Small | Medium | Large |
|---|---|---|---|
| 2017/18 | 18.4% (81.6%) | 8.2% (91.8%) | 2.182% (97.818%) |
| 2018/19 | 26.90% (72.10%) | 12.45% (87.55%) | 1.738% (98.262%) |
| 2019/20 | 33.505% (66.495%) | 18.16% (81.84%) | 3.736% (96.264%) |
| 2020/21 | 54.28% (45.72%) | 23.80% (76.20%) | 4.293% (95.707%) |
| 2021/22 | 55% (45%) | 25% (75%) | 4.8% (95.2%) |
These percentages are independent of one another. For a medium property that is still in transition in 2018/19, the 15% reduction is equal to 85% of your 2017/18 bill. If applicable, transition in 2019/20 for that property would equal 80% of the 2018/19 bill, and so on.
How Transitional Relief is calculated
Transitional Relief is based on comparing your rateable value on 31 March 2017 against the rateable value on 1 April 2017. The calculation always uses the Small Business Multiplier. Any adjustment for the Small Business Supplement is added afterwards.
Read the document below for information on how Transitional Relief is calculated for increases and decreases in rateable value.
PDF, 101 KB
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