Value12 months of relief from the business-rates increase attributable to qualifying property improvements (extensions, physical upgrades, added rateable plant & machinery)
Deadlines2028-03-31 — Applies to qualifying works completed between 4/1/2024 and 3/31/2028
RequirementsQualifying improvement works that increase building area, improve physical state, or add rateable plant & machinery; occupier must have remained in occupation; no application — Valuation Office Agency issues certificate and council applies relief automatically
CaveatsEngland only; relief covers only the increase in rateable value from the works, not the base bill; scheme currently legislated only for works completed by 3/31/2028
Last verified2026-08-24