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Business Rates: Improvement Relief

Eligibility for improvement relief

How is eligibility for the relief determined?

A hereditament (unit of property with a rating assessment) on a local or central rating list in Wales is eligible for improvement relief if the 'qualifying works condition' and the 'occupation condition' are met.

The Valuation Office Agency (VOA), which is independent of the Welsh Government, is responsible for the valuation of properties for the purpose of NDR. The VOA will, therefore, determine whether the qualifying works condition is met and the effect of any improvements to a property on its rateable value. If the VOA is satisfied that the improvements meet the definition of qualifying works, it will issue a certificate confirming the increase in rateable value which is attributable to the works.

Billing authorities (local authorities in respect of the local rating lists and the Welsh Government in respect of the central rating list) are responsible for NDR billing and the application of reliefs. The relevant billing authority must be satisfied that the occupation condition has been met before they apply the relief based on the certificate issued by the VOA.