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Property values can change a good deal depending on the movement of rental values between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting the amount by which a demand notice may rise following a revaluation.

To help pay for the limits on increases in rateable value after a revaluation, there also have to be limits on reductions in rateable value.

Under the transition scheme, limits continue to apply to yearly increases and decreases until the full amount is due (Rateable Value times the Multiplier).

The scheme applies only to the rateable value on a property at the time of the revaluation. If there are any changes to the property after the revaluation date, transitional arrangements will not normally apply to the part of the demand notice that relates to any increase in rateable value due to those changes.

Any transitional adjustments will be shown on the front of the rates demand notice.

Find out more from the Government's website or contact our Business Rates Team on 01455 255668.

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