New or altered commercial properties

What is a Business Rates Completion Notice?

Business Rates Completion Notices are issued by the Council to specify which date newly built properties or new hereditaments created out of alterations to an existing property that are unoccupied, are to be entered into the Rating List. The date used in a Completion Notice is called the 'relevant date'. The 'relevant date' is the date on which a commercial premises becomes rateable and enters the rating list for business rates purposes. 

The Completion Notice is served on the 'owner' of the property, it cannot be served on an agent but a copy may be given to an agent. The 'owner' is defined as 'the person entitled to possession'. 

Please be aware that until the Valuation Office Agency (VOA) enter the property into the Rating List we are unable to send you a bill. 

The primary legislation for Business Rates completion notices is contained in s46A of Local Government Act 1988. 

How we decide on a completion date

The property needs to be near completion before it’s eligible for Business Rates. We may visit and review dwellings that are being built or altered. Evidence such as photographs may be obtained to enable us to make the right decision.

We can issue a Completion Notice when the heraditament meets the following criteria:

• the remaining work for the herditament to be 'structurally sound' and 'fit for habitation' can reasonably be expected to be completed within three months.
• a new building has been completed

Decoration or being fully operational is not a requirement for the Completion Notice to be issued

The criteria for determining completion for business rates purposes are substantially different to those for determining completion for Building Control therefore whether building control certificates have been issued or not is not directly relevant.

Occupied new builds

Newly built and occupied properties do not require us to issue a completion notice. The date used to register the property for the Rating List is the date of occupation.

If an occupant moves into a property prior to the date on an issued completion notice this will supersede the completion notice. The occupier will be liable for Business Rates from the date of occupation.

Appeal a completion notice

The regulations specify that if you disagree with a Completion Notice you should appeal within 28 days of the date of service of the notice to the Valuation Tribunal Service (VTS). You can appeal via their website. 

Appeal a Completion Notice with the VTS

You should also contact us, separately, to set out the reasons why you disagree with the date of completion and provide additional information to support your case. If we agree, a revised Completion Notice will be issued, if necessary.

Please note that Business Rates is payable whilst any application or appeal is being considered.