Eligibility

To be eligible for improvement relief, you must:

  • have qualifying improvement works
  • meet the occupation condition

The government's improvement relief guidance is as follows.

Improvement relief guidance

Improvements you make must:

  • increase the ‘rateable value’ of your property
  • be completed on or after 1 April 2024

They must also either:

  • increase the size of your property
  • add new features or equipment to your property, such as heating, air conditioning or CCTV

Any improvements to existing features or equipment do not qualify.

You must have occupied the property during and after the improvement works to get improvement relief. You cannot pass on your improvement relief to anybody else.