Business rates for newly built properties

Information on completion notices for newly built business properties, and what to do if you disagree with a notice.

Completion notices

If you own a property that is being built for a business, we'll send you a completion notice when your property is complete.

You may get your completion notice up to 3 months in advance.

For business rates purposes, complete means your property is ready for use as a business. This also applies up to 3 months in advance, even if the business hasn't opened yet.

The notice shows the date you'll have to start paying business rates for your completed property.

We can't take any delays caused by financial or personal reasons into account when deciding your completion date.

Ask about your notice

If you have a question about your completion notice, or disagree with it, contact us.

If you'd like to challenge your notice, you can appeal to the Valuation Tribunal.

You can only make an appeal within the time limit shown on your completion notice.