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Completion notices

A completion notice confirms the date on which a newly built property is to be entered in the Valuation list and therefore business rates becomes payable.

Where a commercial property is structurally complete, or where the work remaining can reasonably be expected to be completed within three months, a completion notice will be served on the owner of the property. The owner is defined as the person entitled to possession.

A completion notice is issued in accordance with Schedule 4A of the Local Government Finance Act 1988.

Where work on a property is not yet completed, the completion notice will be served specifying a day which the Council consider the property can reasonably be expected to be completed for a period of no later than three months from the date of service of the notice.

Before we issue a completion notice, a Council Inspector will visit the relevant building. An inspection form will be completed and evidence such as photographs may be obtained.

A property will be considered as being substantially complete when it meets certain criteria. This includes the completion of basic structure such as external walls, external doors, windows, staircases, joists, studwork and partitioning. At this point, the Council will determine whether the building can be completed within three months. If the works can be completed within three months, the Council will propose a date by which the property can reasonably be completed. This date will vary depending on the extent of the customary works remaining to bring the property to completion.

If a property meets our criteria then a completion notice will be issued to the owner of the property notifying them that the building will be brought into the valuation list immediately.

The criteria for determining completion for business rates purposes are substantially different to that for determining completion for Building Control.

If you disagree with the completion notice or the completion date that has been specified you can appeal in writing within 28 days of the service of the completion notice to:

The Clerk of the Valuation Tribunal Service
3rd Floor, Crossgate House
Wood Street
DN1 3LL.

If a property is empty and unused there will not be any business rates to pay for the first three months (or six months for industrial premises). If there is a change of owner during or after the exemption period, then the exemption period does not re-commence.

If you have already received a completion notice for the property please ensure that the details of the occupants are provided to the Council as soon as possible. Please complete the online form and a revised bill will then be issued to you:

View information about how to notify us about a change of address

If you are yet to receive a completion notice for a newly built property, that is now occupied, you do not require a completion notice. The date used to enter the building into the rating list will be the date of occupation. The occupier will then be liable to pay the business rates.

To enable us to issue a business rates bill the Valuation Office Agency (VOA) must provide us with a Rateable Value (RV) for the property. As soon as this the VOA provide us with your RV a bill will be issued.

The criteria set is based on the state of the property alone and no allowance is given for small or large projects or any financial constraints which may be experienced. However, where evidence has been provided we do try and be reasonable when considering the date the property can be completed by.

Last updated: 15/08/2022 11:07

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