Improvement Relief

Improvement Relief supports businesses who have invested in their property making certain improvements. If eligible, relief lasts for one year and starts from the date the improvement was completed.

Eligibility

Any improvements you make must:

  • increase the rateable value of your property
  • be completed on or after 1 April 2024

They must also either:

  • increase the size of your property
  • add new features or equipment to your property, such as heating, air conditioning or CCTV

And;

You must have occupied the property during and after the improvement works. You cannot pass on improvement relief to a subsequent ratepayer.   

Exclusions

Any improvements to existing features or equipment do not qualify.

Do I need to apply for it?  

You do not need to apply for improvement relief. To be eligible for improvement relief, you must:

  • have qualifying improvement works, and
  • meet the occupation requirements

I have received a certificate from the Valuation Office Agency (VOA) - what does this mean?

  • You will automatically receive a certificate from the VOA if you have qualifying works.
  • The VOA will give the same information to the Council.
  • The Council will apply the relief and send you a revised bill if they are satisfied that you meet the occupation requirements. This means that you have occupied the property during and after the improvement works.

I think my certificate for improvement relief is wrong. Who should I contact?

  • The VOA values qualifying works and issues certificates.
  • 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 or use the VOA contact form.

For more information: