Last updated: 4 January 2024

Improvement relief

Section 1 of the Act provides the overarching framework for the relief. The draft regulations were published and consulted on by the government between June and August. The draft regulations set out detailed proposals for the conditions to be met, including the occupation condition and the definition of qualifying works, and the government will respond to the consultation to confirm any changes and lay the finalized regulations ahead of the billing cycle. 


Applications for this through the local authority may be online or downloaded and sent in through paper form and posted. The billing authority will send an inspector to the property to make the determination
The bill will be calculated using a reduced rateable value when the Improvement Relief applies. This deduction will allow for the change in the rateable value attributed to the qualifying works to be delayed for 12 months.

Therefore, neither a newly constructed hereditament nor a refurbished hereditament (which had left the rating list during the works) will qualify. A change of use alone or the addition of land also will not qualify.
A certificate showing the new rateable value will be issued by the VOA. This will be served by post or electronically

It is possible that qualifying improvement works also lead to the split or merger of a hereditament and, therefore, the creation of a new hereditament. The value in the certificate is concerned with the change in rateable value from the improvement works and not the change in rateable value from the new hereditament being larger (due to a merger) or smaller (due to a split).

During the 12 month period there may be further material changes to the property as a result of attributable value of the works increasing or decreasing. The certificate can be amended in this case.

Applications can be made by emailing . Please provide a summary of the works undertaken as well as floor plans. Additionally please include the business rates account number and address.