Improvement relief supports businesses wanting to invest in their property. It ensures that no ratepayer will face higher business rates bills for 12 months as a result of qualifying improvements to a property they occupy.
The relief applies to works completed from 1 April 2024 to 31 March 2028. Qualifying works completed by this date will benefit from 12 months of relief.
The works should:
- increase the area of any building in or on the hereditament
- otherwise improve the physical state of the hereditament
- add to the hereditament rateable plant and machinery
Eligibility
For a hereditament to be considered for relief, the same ratepayer must have been in occupation of the hereditament on each day since the qualifying works commenced. Cases where the occupation changes between subsidiaries are ignored for the purposes of this relief.
What doesn't qualify for relief
- A newly constructed hereditament or a refurbished hereditament (which had left the rating list during the works).
- A change of use alone or the addition of land.
When relief will be awarded
Improvement relief will only be awarded when we receive a certificate from the Valuation Office Agency (VOA) following the completion of any qualifying works.
You can find out more about improvement relief on GOV.UK and in the Non-Domestic Rating (Improvement Relief) (England) Regulations 2023.