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Improvement relief

From 1 April 2024, an Improvement Relief scheme will support businesses wishing to invest in their property. It will make sure no ratepayer has higher business rates bills for 12 months as a result of making qualifying improvements to a property they occupy.

This scheme will run from 1 April 2024 to 1 April 2029.

The conditions for the relief to apply are that:

  • A certificate has been issued by the Valuation Office Agency (VOA) and that it has not been withdrawn or ceased to have effect, and
  • The same ratepayer has been in occupation since the works started.

The qualifying works condition

The works should increase the area of any building or otherwise improve the physical state of the building. Therefore, neither a newly constructed nor refurbished building (which had left the rating list during the works) will qualify. A change of use alone or the addition of land will not qualify.

You do not need to apply for the Improvement Relief. The VOA will consider this relief when they are notified of property changes.

Certificate of qualifying works

If you have questions about a certificate of qualifying works, please contact the VOA at the email address on your certificate or use the contact form.

Please note that the VOA cannot answer queries about the occupation condition or your business rates bill.

Common questions and further information