Transitional Arrangements 2026 Rating List

The Government has confirmed a new transitional scheme for the 2026 Rating List.

For transitional purposes in England, a large assessment has a rateable value of over £100,000, a medium assessment has a rateable value between £20,001 (£28,001 in London) and £100,000, and a small assessment has a rateable value of up to £20,000 (£28,000 in London)

Maximum Annual Increases in Rates Payable, excluding Inflation

For England the increases for 2026/27 reflect inflation. For 2027/28 and 2028/29 adjustments are required to reflect inflation. For Scotland we have assumed that inflation will need to be reflected for all years based on previous schemes.