Key announcements

Due to maintenance, some of our online forms and systems will be unavailable from 6:00am on Saturday 30 March to 7:00am on Monday 1 April. We are sorry for any inconvenience. To find out more about the section 114 notice, visit our section 114 page

Improvement relief

A new relief for qualifying properties where the improvement works are completed on or after 1st April 2024. Given for 12 months for properties that are occupied and remain occupied for the 12-month period.
You do not need to apply for this relief, the Valuation office will calculate it at the same time they are notified about property changes. If you qualify for the relief they then notify us, and we will send a revised Business Rate bill.

The scheme will run until 1st April 2029.

Guidance issued by The Valuation Office:

Qualifying Works

  • physical extension
  • 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
  • reconstitution (split/merger) – where qualifying works undertaken

Non-Qualifying Works

  • new hereditament
  • redevelopment scheme which has taken a property out of rating (relief only eligible for occupied properties)
  • change of use –but no qualifying works have been undertaken
  • repair works
  • the addition of land
  • double shop unit split into 2 –no qualifying works undertaken

Page last updated: 21 February 2024

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