Fresh Start relief now with effect from the 1 April 2023 increases the rateable value upper threshold in order to qualify for Fresh Start Relief from £95,000 to £100,000 for unoccupied property prior to new occupation of 100% relief for the first 12 months of new occupation in all categories of property.
The property must have been unoccupied for a continuous period of at least six months immediately prior to the applicants occupation.
Local authorities will have to consider whether this must be awarded as MFA or whether the subsidy control requirements are met. As no sectorial restrictions apply and this relief is available for a particular circumstance (newly reoccupied long-term empty property), it is unlikely to confer a selective advantage however.