Business rates

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.


You will be entitled to Improvement Relief if:

  • a certificate has been issued by the Valuation Office Agency (VOA) and has not been withdrawn or ceased to have effect
  • the same ratepayer has been in occupation since the works started
  • the works either increased the area or improved the physical state of any building

You will not be entitled to Improvement Relief for:

  • a newly constructed building
  • a refurbished building that had left the rating list during the works
  • a change of use alone
  • the addition of land

Getting Improvement Relief

You do not need to apply for Improvement Relief.

The government’s Valuation Office Agency will consider this relief when they are notified of property changes.