Improvement relief

This is a new relief for qualifying properties, where the qualifying improvement works are completed on or after 1 April 2024.

If you make certain improvement to your property, you may get relief from higher business rate bills.

The relief is given for 12 months for properties that are occupied and remain occupied for the 12-month period.

You do not need to apply for this relief or do anything differently; the valuation office will calculate the relief when they are notified about property changes.

If you qualify for the relief, they will notify us, and we will:

• Apply the relief to your bill
• Send you a revised business rate bill

The scheme will run until 1 April 2029:

• Find out more about which improvements are eligible for relief (GOV.UK)

If you have questions about a certificate of qualifying works, contact the Valuation Office Agency (VOA) using the email address on your certificate.

Customer FAQs

What is improvement relief?

Improvement relief:

• Supports businesses who have invested in their property
• Provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property
• Lasts for 12 months from when the improvement was completed

Who is eligible for improvement relief, and do you need to apply?

You do not need to apply for improvement relief or do anything differently. We will apply the relief to your bills if you are eligible.

To be eligible for improvement relief, you must:

• Have qualifying improvement works
• Meet the occupation condition

How improvement relief works?

You will receive a certificate from the VOA if you have qualifying works. The VOA will send the same information to us. We will apply the relief and send you a revised bill if we are satisfied that you meet the occupation requirements. This means that you have occupied the property during and after the improvement works.

What it means if you have received a certificate from the VOA?

• If you have received a certificate of qualifying works from the VOA, this means that you may be eligible for improvement relief
• Improvement relief provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property
• The VOA will send this information to us
• We will apply the relief to your business rates bill if you also meet the occupation condition

Who to contact if you think your certificate for improvement relief is wrong?

• The VOA values qualifying works and issues certificates to ratepayers
• There is no right of appeal against the certified values however, you should let the VOA know if you think there is something wrong with your certificate
• You can contact the VOA using the email address on your letter

Useful links

• Business rates relief: Improvement relief (GOV.UK)
• Business rates relief: Types of business rates relief (GOV.UK)

Last updated: 30/04/2024 14:07