Support for your business if you have made improvements to a property
From 1 April 2024, improvement relief will support businesses wishing to invest in their property. It will ensure that no ratepayer will face higher business rates bills for 12 months as a result of qualifying improvements to a property they occupy.
You do not need to apply for improvement relief. The Valuation Office Agency (VOA) will automatically consider it when they are notified of property changes.
Qualifying works
- 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/merger) - where qualifying works are undertaken
Non-qualifying works
- 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
If you have qualifying works, you will receive a certificate from the Valuation Office Agency (VOA). The VOA will give the same information to our Business Rates department. We will apply the relief and send you a revised bill if you meet the occupation requirements. This means that you have occupied the property during and after the improvement works.
If you have questions about a certificate of qualifying works, please contact the Valuation Office Agency (VOA) at the email address on your certificate.
There is no right of appeal for improvement relief, however the VOA will investigate if you think your assessment is wrong. Details on how to contact the VOA can be found on the GOV.UK website.