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.