Improvement relief

From 1 April 2024, if you make certain improvements to your property, you may get relief from higher business rates bills for a 12 month period.  The property must be shown in the rating list continuously from the date the improvement works began.

The improvement works you make must: 

• be completed on or after 1 April 2024 and before 1 April 2028
• increase the Rateable Value (RV) of your property
• be qualifying improvement works

Please note a newly constructed building, refurbishment or improvements to any existing features or equipment do not qualify for relief.   

The Valuation Office Agency (VOA) will value and certify qualifying improvements and issue a certificate to customers which shows: 

• the new rateable value
• how much of the rateable value is due to the qualifying works
• when improvement relief should start and end 

The  VOA  will provide the same information to the council.  

There is no right of appeal against a certificate, however, if you think that there is something wrong with your certificate, you will need to contact the  VOA on the address on your letter or via their online contact form.   

Occupation Condition 

Once a certificate has been issued by the VOA , the ratepayer must meet the occupation condition to qualify for the relief.  The same ratepayer must: 

• have been in continuous occupation of the property from the date the qualifying improvement works commenced
• have been in continuous occupation of any relevant previous properties (where there has been a split or merger), from the date the qualifying improvement works commenced

If a property is empty following the date that the improvement works commenced, it will lose entitlement to improvement relief. 

If you have a query on the occupation condition you should contact the business rates team.

How much improvement relief can a business get

If you meet the necessary conditions, 100% relief is awarded on the rateable value that the VOA certify.  Relief is up to 12 months.

How to apply for improvement relief

You do not need to apply for improvement relief.  Once the  VOA certifies the rateable value the council will check its records for the occupation condition and apply the relief.  In some circumstances we may need to check with you when the work commenced.

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