West Oxfordshire District Council

Full graphics version | Skip navigation | A-Z | Site map | Help | Accessibility | Contact us | Search

Page navigation

Home << Business << Business Rates << Transitional arrangements

Site directory

Council and Democracy | Living in West Oxfordshire | Planning | Environment | Leisure and tourism | Business

Publications listings
List our publications

Transitional arrangements

Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting the amount by which a bill may rise following a revaluation. To help pay for the limits on increases in bills after a revaluation, there also have to be limits on reductions in bills. 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 bill based 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 a bill that applies to any increase in rateable value due to those changes.

The restrictions in increases and reductions for rates payable from 1 April 2005 are:

Year

Upward Cap

Upward Cap

Downward Cap

Downward Cap

 

Large RV

Small RV

Large RV

Small RV

 

£15,000 or above

Below £15,000

£15,000 or above

Below £15,000

2005-06

12.5%

5%

12.5%

30%

2006-07

17.5%

7.5%

12.5%

30%

2007-08

20%

10%

14%

35%

2008-09

25%

15%

25%

60%

2009-10

n/a

n/a

n/a

n/a

The restrictions in increases and reductions for rates payable from 1 April 2010 are:

Year

Upward Cap

Upward Cap

Downward Cap

Downward Cap

 

Large RV

Small RV

Large RV

Small RV

 

£18,000 or above

Below £18,000

£18,000 or above

Below £18,000

2010-11

112.5

105

95.4

80

2011-12

117.5

107.5

93.3

70

2012-13

120

110

93

65

2013-14

125

115

87

45

2014-15

125

115

87

45

 

 

For more information about your Business rates email the Revenues & Benefits Service or telephone 01993 861070.

Do it online

Go to My West Oxfordshire for all your local information or view all online services

Let us know about any problems with our website

File downloads

View all Publications and register for email alerts when they are updated.

Skip navigation Complaints procedure

Quick search

My West Oxfordshire

Find information about the area in which you live using My West Oxfordshire


Publication listings

List our publications

Email alert

Let us notify you by email when this page is updated

Email address

Last reviewed 22 August 2011

Top of page

Privacy statement | Disclaimer
Copyright © 2012 West Oxfordshire District Council