Improvement Relief
The Government has introduced a new Business Rates relief for 2024/25, to support investment in property improvements.
If you make certain improvements to your property, you may get relief from higher business rates bills.
If you’re eligible, you’ll get the relief for one year. It starts from when you complete your improvements.
You can find out more about which improvements are eligible by going to the Government's Improvement Relief guidance.
Eligibility
In order to be eligible to the relief, ratepayers will need to demonstrate that their property meets 2 conditions:
1. The Valuation Office Agency (VOA) must be satisfied that the improvements meet the definition of qualifying works (the ‘qualifying works’ condition).
Any improvements you make must:
- increase the rateable value (RV) of your property, and
- be completed on or after 1 April 2024
The improvements must also either:
- increase the size of your property
- add new features or equipment to your property, such as heating, air conditioning or CCTV
Please be aware that any improvements to existing features or equipment do not qualify for the relief.
2. The Council (the Billing Authority) must also be satisfied that in the period since the qualifying works commenced the property has remained occupied (during and after the improvement works) and that the ratepayer has not changed (the ‘occupation’ condition). You cannot pass on your improvement relief to anybody else.
How the relief is awarded
You do not need to apply for improvement relief.
The VOA will be told if you’ve made an improvement to your property and will decide if you qualify for improvement relief.
Once the VOA is satisfied that the qualifying works condition has been met then it will issue a certificate of the increase in rateable value which is attributable to any works falling within the meaning of qualifying works.
If you qualify, the VOA will send a certificate to you and your local council showing:
- the property’s new rateable value
- how much improvement relief you are receiving
- when the relief will end
The Council (Billing Authority) will then apply the relief using the certificate, but only if the occupation condition has been met (this means that you have occupied the property during and after the improvement works).
FAQs
What is improvement relief?
Improvement relief supports businesses who have invested in their property.
It provides relief from higher business rates bills, where the increase in your bill was due to making certain improvements to your property.
The relief lasts for 12 months from when the improvement works were completed.
Who is eligible for improvement relief? Do I need to apply for it?
You do not need to apply for improvement relief or do anything differently.
Your local council will apply the relief to your bills if you are eligible.
To be eligible for improvement relief, you must:
- have qualifying improvement works, and
- meet the occupation condition.
For more information, go to the Government's Improvement Relief guidance
How does improvement relief work?
You will receive a certificate from the Valuation Office Agency (VOA) if you have qualifying works. The VOA will give the same information to the Council.
On receipt of this information from the VOA, if the Council is satisfied that you meet the occupation requirements (this means that you have occupied the property during and after the improvement works), it will apply the relief to your Business Rates account and send you a revised bill.
I have received a certificate from the VOA – what does this mean?
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 your local council.
Your local council will apply the relief to your business rates bill if you also meet the occupation condition (this means that you have occupied the property during and after the improvement works).
I think my certificate for improvement relief is wrong. Who should I contact?
The Valuation Office Agency (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.
If you think that there is something wrong with your certificate, you can contact the VOA by:
- emailing them at the address given on their letter,
- using the VOA contact form.
Please note that the VOA cannot support customers with queries on occupation requirements or their bills. We will direct customers to speak to their local authority in this instance.
Where can I find out more information about improvement relief?
Not found what you are looking for?
- Go back to ways to reduce your business rates bill
- Go back to the Business Rates homepage
- Contact us using our online Business Rates enquiry form
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