Business Rates - Completion Notices
How we provide this service
Information on Business Rates - Completion Notices is supported by Finance, Benefits and Revenues.
Legislation states that where it is considered that a commercial premises is structurally complete, or that the works remaining can reasonably be expected to be completed within 3 months, a completion notice will be served on the 'owner' of the commercial premises.
A Completion Notice will be issued for each commercial premises to the 'owner'. The 'owner' is defined as 'the person entitled to possession' The Completion Notice is a document that specifies the 'completion date'; this is the date on which a commercial premises becomes rateable and enters the Rating list for Business Rates purposes.
If the premises are unoccupied and empty from this 'completion date', then the premises will be eligible for a 3 month exemption, whilst it remains so; if it is an industrial premises, then a 6 month exemption will apply.
Email: businessrates@sholland.gov.uk
What to do to get this service
Completion Notices are documents issued on commercial properties which are newly built or approaching structural completion. Sometimes, a visit to the premises will be undertaken by an Officer from the Benefits and Revenues department, to establish how close to completion the premises are. Information will also be sought from the developers of the premises and the owners.
Completion Notice documents and Information Letters will be sent to the 'owner' at their registered/home address.
What to do to get this service continued
If the owner disagrees with the issuing of a Completion Notice, they can appeal against the decision. This needs to be done within 28 days of the date of the service of the Notice to the Valuation Tribunal. They are an independent body who make rulings on these matters. To appeal, the owner needs to write to the Valuation Tribunal, stating why they disagree with the Completion Notice. Also need to send a copy of the Notice with which the disagreement applies. The address of the Valuation Tribunal is:
Valuation Tribunal
Hepworth House
Unit 2 Trafford Court
Doncaster
DN21 1PN
Telephone: 01302 342324
Email: vtdoncaster@vto.gsx.gov.uk
Alternatively, the 'owner' can contact the Business Rates section to discuss the Notice(s) to see if any disagreement can be resolved without the need to pursue a formal appeal. Any discussions which are held with the Council will not affect the owners' right to appeal to the Valuation Tribunal subsequently, although any formal appeal needs to be raised within the 28 days deadline.
Contact Name for this service
Business Rates Section - Finance
Links to forms, leaflets and websites providing more information
Business Rates
Valuation Tribunal
Valuation Tribunal appeal form
Business Rates Exemptions
Common Questions
Q. Can a Completion Notice be backdated?
A. No, a Notice and completion date can only be with immediate effect or up to 3 months in advance of the premises becoming structurally complete.
Q. How will the Completion Notice paperwork be issued?
A. By registered post to the home address or registered address of the 'owner'
Q. What happens if the property is up for sale and unoccupied on the date that the commercial premises enters the Valuation list?
A. The property will be eligible for up to 3 months of exemption from business rates, or up to 6 months on industrial premises, where a property is unoccupied and unfurnished. Once the 3 or 6 months have elapsed, if the property remains unoccupied. a full charge of business rates will be payable.
Q. What happens if I cannot complete the building work by the completion date due to financial or personal reasons?
A. Legislation does not allow us to take other factors into consideration for the purposes of setting a completion date for the date of entry to be changed for any reason, whether financial or personal. The property need not be structurally complete by the completion date, only capable of completion.
If you disagree with the completion date when the paperwork is issued initially, you have the right to appeal within 28 days of the issue date of the Completion Notice to the Valuation Tribunal.
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Contact Details
If you have any queries about the information provided above, or require further information, please contact Customer Services on 01775 761161 or email info@sholland.gov.uk.
