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.

Criteria

• 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).