New and improved properties relief for Business Rates

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, and not as a result of the conversion of a domestic property or a property previously exempt from rating.

Download new start relief application form (DOC 143 KB)