What is a completion notice?
There are circumstances where owners may leave a new building
incomplete (not capable of occupation) until a tenant has been
found. Tendring District Council will serve a completion notice on
the owner stating the date it considers the building can be
expected to be completed. A building which is a 'shell' without any
services is likely to be incapable of beneficial occupation and
therefore cannot be entered into the Rating List without a
completion notice.
A completion notice is issued when a newly constructed building
(or existing building that has been spilt/merged) is considered
complete for Non Domestic Rating purposes. Non Domestic Rating
legislation does not provide a definition of 'complete' in respect
of new properties. However, with reference to case law, it is taken
to apply to a property that is weatherproofed (roof on and
windows), plastered internally and having internal walls and stairs
(if appropriate). It needs not to be connected to utilities.
Tendring District Council is required to determine a completion
day when a building is considered complete, or where the work
remaining to be done can be expected to be completed within
three months.
What if you disagree with the 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. This is an independent body
that make rulings on such matters. However, you can write to the
Council in the first instance setting out the reasons why you
disagree with the date of completion. You will be advised of our
decision as quickly as possible, to allow you sufficient time to
appeal further. A revised completion notice will be issued, if
necessary.
What does a completion notice mean to the owner of the
building?
A completion notice in respect of National Non Domestic Rates
means that from the date indicated a three month exemption period
or six months for industrial properties will be awarded. The
property will then be charged full National Non Domestic Rates.
There are however a few exceptions where no charge is made if the
following applies:
- If the property has a rateable value of less than £15,000;
- If the owner is prohibited by law from occupying it or allowing
it to be used;
- If the property is vacant due to action from the local
authority with a view to prohibiting the use of it;
If the building is a listed building or if the whole of it is under
a building preservation notice.
IF YOU ARE ISSUED WITH A COMPLETION NOTICE PLEASE READ THE
GUIDANCE NOTES THAT WILL ACCOMPANY THE NOTICE.
Further information can be obtained from the business rates
office - 01255 686266 or by email
business.rates@tendringdc.gov.uk. |