Transitional rate relief

For qualifying properties, transitional relief will only apply to a non-domestic rate liability falling within the period 1 April 2017 and 31 March 2020.

This will assist ratepayers whose entitlement to Small Business Rate Relief (SBRR) is reduced or removed as a result of an increase in their property’s 2017 rateable value as at 1 April 2017.  

Eligible business ratepayers will be entitled to a phased reduction of the increase in their liability over a 3-year period subject to the meeting criteria below.  

The scheme is planned to run from 1 April 2017 to 31 March 2020. A 75% reduction will apply in year 1, followed by a 50% reduction in year 2 and finally, a 25% reduction in year 3.

The criteria for a business ratepayer to qualify for Transitional Relief is as follows: -

  • The property must be in the rating list on 31 March 2017
  • The ratepayer must be the same person/company who occupied the property on 31 March 2017
  • The property must be occupied
  • The ratepayer must have qualified for SBRR on 31 March 2017
  • The increase in business rate liability must be in excess of £100 (based on the change in rateable value in the old rating list as at 31 March 2017 and the new rating list as at 1 April 2017); and
  • The ratepayer must not be in receipt of relief under Section 44A of the Local Government Finance Act 1988 (short-term relief for partially-occupied properties) 

Please note: Transitional Relief ceases to apply where there is a change in the rateable occupier, or the property becomes unoccupied/empty.

How to apply

If you qualify, transitional rate relief is applied automatically to your bill so you do not need to apply for it.

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