Transitional relief and supporting small business for 2026-2029
Transitional relief limits how much your bill can change each year as a result of business rates revaluation. The next revaluation will come into effect on 1st April 2026.
To help manage changes arising from the 2026 revaluation, the government is introducing a three-year Transitional Relief Scheme. This limits how much your bill can increase each year.
| Rateable value band | 2026/27 cap | 2027/28 cap | 2028/29 cap |
| Up to £28,000 | 5% | 10% plus inflation | 25% plus inflation |
| £28,001 to £100,000 | 15% | 25% plus inflation | 40% plus inflation |
| Over £100,000 | 30% | 25% plus inflation | 25% plus inflation |
Changes to your bill will automatically be applied to your account.
Find out more information about transitional relief on GOV.UK
Supporting small business relief (SSBR)
Any ratepayers that are losing small business rate relief, 40% RHL relief or 2023 SSBR, may be protected under the 2026 SSBR scheme. Increases will be capped at £800 or the relevant transitional cap (whichever is higher).
If you have any issues, please email business.rates@liverpool.gov.uk