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Business Rates: Improvement Relief

Certification of qualifying works

If the qualifying works and occupation conditions are met, the billing authority will calculate liability taking account of the certificate of change in rateable value issued by the VOA. This certifies the change in the overall rateable value of the property which is attributable to the qualifying works (the amount of "G" defined by regulation 6 of the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023). The certificate reflects the net increase in rateable value resulting from all works undertaken and applies for 12 months from date of completion.

The certificate has daily effect for the 12-month period to which it relates, and the VOA is able to revise it should any part of the property affected by the qualifying works change during the period. The VOA is able to withdraw or amend a certificate at its discretion, for example to reflect changes in facts or errors identified. Any subsequent changes to a property which the VOA concludes are not a variation of the original qualifying works, but a new set of qualifying works, may result in a new certificate being issued.