Transitional Relief
The transitional relief scheme limits the increase in council tax if
a property has moved up by 2 or more bands under the 2005 revaluation. This scheme limits the
increase:
- in 2005/06: to a 1 band increase
- in 2006/07: to a further 1 band increase (a cumulative 2 band
increase)
- in 2007/08: to a further band increase (a cumulative 3 band
increase).
To qualify for transitional relief:
- The valuation band of the dwelling on or for 1st April, 2005 must
be 2 or more bands higher than the valuation band on or for 31st
March, 2005.
- The same person must be liable for council tax on 31st March, 2005
and 1st April, 2005.
- If more than 1 person is liable for council tax, at least one of
these persons must be liable on 31st March, 2005 and 1st April, 2005.
However, dwellings which are furnished but where no-one is living do
not qualify for transitional relief. This includes second houses and
holiday homes.