New and improved properties relief

Certain types of business properties will be eligible for 100% relief until a year after first occupation. The relief ensures that no increase in non-domestic rates is payable for a year in respect of certain property improvements.


  • The property is entered onto the valuation roll after 1 April 2018.
  • The new entry is not:
    • as a result of a combination or division of existing entries on the valuation roll
    • due to the refurbishment or change of an existing entry, including conversion of a domestic property or a property previously exempt from rating.

To apply download the New Start relief application form (PDF).