Reversing sketch dimensions is one of the best time saving enhancements introduced by Solidworks 2009. It applies to 99% of the driven dimensions at the sketch level.
At this time (SolidWorks 2012) the only type of sketch dimension which cannot be easily reversed is the Offset dimension. There is no Reverse button on the Property Manager of such a dimension and by entering a negative value you just get an error instead of reversing or flipping the dimension (fig. 1).
On the other hand, deleting the dimension will delete the offset relation, so that is not the best solution either.
What else can you do? Watch this video for a possible workaround to the reverse offset dimension challenge:
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