Following the Non-Domestic Rating Act 2023 gaining Royal Assent on 26 October 2023 a new mandatory Improvement relief will come into effect as from 1 April 2024.

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

Who is eligible? 

Any improvements you make must:

They must also either:

  • increase the size of your property
  • add new features or equipment to your property, such as heating, air conditioning or CCTV

Any improvements to existing features or equipment do not qualify.

You must have occupied the property during and after the improvement works to get improvement relief. You cannot pass on your improvement relief to anybody else

How much relief is awarded?

The Valuation Office Agency (VOA) will decide how much relief you get based on your property’s rateable value and the type of improvements you’ve made.

How do I apply?

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.

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’re getting
  • when the relief ends

If you have questions about a certificate of qualifying works, please contact the Valuation Office Agency (VOA) at the email address on your certificate. Please note that the VOA cannot answer queries about the occupation condition or your business rates bill.

Frequently asked questions

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:
  1.  have qualifying improvement works, and
  2.  meet the occupation condition.

 For more information, go to GOV.UK and search ‘business rates relief’.

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 your local council.
  •  Your council will apply the relief and send you a revised bill if they are satisfied that you meet the occupation requirements. This means that you have occupied the property during and after the improvement works.

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.

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.
  • You can contact the VOA using the email address on your letter.

Where can I find out more information about improvement relief?

  • To find out more about improvement relief, go to GOV.UK and search ‘business rates relief’.

 

 

Share this page