Business rates reliefs and exemptions

Improvement Relief

Improvement relief was introduced on 1 April 2024 to support businesses wishing to invest in making improvements to their property.

It will ensure that no ratepayer will face higher business rates bills where the increase in the bill was due to making certain improvements to a property you occupy. The relief will last for 12 months from when the improvement works were completed. 

In order to qualify, the improvements to the property must:

  • increase the rateable value of the property,
  • be completed on or after 1 April 2024,
  • meet the occupation criteria, this means that you have occupied the property during and after the improvement works. 

Qualifying improvement works include:

  • a physical extension
  • a new building within a larger hereditament
  • the removal of a structural wall in a shop which increases zoning
  • the addition of lining to an old industrial unit
  • the addition of a structural mezzanine floor in an industrial unit
  • a reconstitution (split or merger) – where qualifying works are undertaken

You will not qualify for improvement relief if the works are due to:

  • A new hereditament
  • A redevelopment scheme which has taken a property out of rating
  • A change of use where no qualifying works have been undertaken
  • Repair works
  • The addition of land

You do not need to apply for improvement relief. The Valuation Office Agency (VOA) will automatically consider this when they are notified of changes to your property.

If you have qualifying works, you will receive a certificate from the Valuation Office Agency (VOA). The VOA will give 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. 

There is no right of appeal for improvement relief, however the VOA will investigate if you think your assessment is wrong. You can contact the VOA using the email address on your letter or go to Contact Valuation Office Agency.

For more information see:

Improvement relief on Gov.UK