Transitional arrangements during revaluations
Phasing in the 2010 revaluation
The Valuation Office Agency (VOA) reassesses all rateable values every five years. The latest revaluation came into effect on 1 April 2010
Transitional arrangements are designed to phase in the effect of the 2010 revaluation over the next five years until a new revaluation comes into force.
For 2012-13 these arrangements will limit the increases or decreases in bills before adding inflation to:
Properties with a rateable value below £25,500
- Maximum increase before inflation - 10 per cent
- Maximum decrease before inflation - 30 per cent
Properties with a rateable value of £25,500 or more
- Maximum increase before inflation - 20 per cent
- Maximum decrease before inflation - 7 per cent