The Non-Domestic Rating (Improvement Relief) (England) Regulations 2023

Relevant certificate of qualifying improvement works

5.—(1) Subject to paragraph (7), where the appropriate valuation officer is satisfied that—

(a) qualifying improvement works have been completed in relation to a hereditament, and

(b) the conditions in paragraphs (2) and (3) are satisfied,

that officer must certify the amount of the change (if any) in the rateable value of the hereditament which appears to the officer to be attributable to the qualifying improvement works.

(2) The condition is that the qualifying improvement works are completed on or after 1st April 2024.

(3) The condition is that the hereditament was shown in a list for each day during the period beginning with the day on which qualifying improvement works commenced and ending on the day on which those works were completed.

(4) Where, as a result of qualifying improvement works a new hereditament is created, the appropriate valuation officer must issue a certificate under paragraph (1) in relation to the new hereditament.

(5) Subject to paragraph (6), for the purposes of issuing a certificate in accordance with paragraph (4) the appropriate valuation officer must assume that the new hereditament was in existence immediately prior to the commencement of the qualifying improvement works.

(6) In making the assumption mentioned in paragraph (5), the appropriate valuation officer must assume that immediately prior to the commencement of the qualifying improvement works—

(a) any new part of the new hereditament created as a result of those works did not exist, and

(b) any improvements to the new hereditament as a result of those works had not occurred.

(7) Where it appears to the appropriate valuation officer that the change in the amount of the rateable value attributable to the qualifying improvement works is nil (or is a negative amount) a certificate may be, but is not required to be, issued under paragraph (1).

(8) Where the change in the amount mentioned in paragraph (7) is a negative amount, where a certificate is issued the amount must be certified as nil.

(9) Where more than one set of qualifying improvement works has been completed in relation to a hereditament, the amounts falling to be certified under paragraph (1) in relation to each set of qualifying improvement works may be shown in a single certificate.

(10) In this regulation—

(a) except in paragraphs (4), (5) and (6), references to “hereditament” include references to any relevant predecessor hereditament;

(b) “new part” in relation to a new hereditament, means any part of the new hereditament which did not form part of a relevant predecessor hereditament prior to the commencement of the qualifying improvement works, including any new building or an extension to an existing building.