Improvement Relief

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

Q&A:

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 have qualifying improvement works, and also meet the occupation condition. You can find out more about which improvements are eligible by going to GOV.UK and searching ‘business rates reliefs’.  The Occupation Condition requires you to have occupied the property during and after the improvement works.

How does improvement relief work?

• You will receive a certificate from the Valuation Office Agency (VOA) if you have completed qualifying works. The VOA will give the same information to your local council.

• Your council will then apply the relief and send you a revised bill, if they are satisfied that you meet the occupation requirements.

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. The VOA will send this information to your local council, and 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’, and then Improvement Relief.