Business rates completion notices

If you own a property that is being built, a completion notice tells you the date from which you must pay Business Rates.

We send you the notice when we think the building will be ready for use. The date could be immediate, or up to three months in the future, if we think that the work can be finished by then.

What if a property is complete but unoccupied?

You could get a three month exemption, or six months if the property is industrial.

How do we decide the completion date?

We monitor the building works, using information from various sources. This could be from you, or from developers or Building Control. We also visit premises from time to time.

Our criteria are not the same as those used by Building Control when they issue certificates, so our dates might be different. Sometimes a property may not be ready for use when we send a completion notice, but we believe it can be ready within the next three months.

If there is a delay in completion due to financial or personal reasons, we cannot take this into account.

What if you disagree with the completion notice?

You can tell us why you think the date is wrong  and we will see if the decision can be changed.

You can also appeal to the independent Valuation Tribunal directly, but this must be within 28 days of the date we send the notice.