09 Jan 2024

Completion Notice Changes 2024

We wanted to draw to your attention some changes which came into effect on 26th December 2023 regarding Completion Notices. This will affect you if you are redeveloping or refurbishing sites.

Billing Authorities are now able to issue a Completion Notice in respect of a property that has been deleted and, in their opinion, is now completed or could be completed within three months. This is regardless of whether structural alterations have been made. This Completion Notice should not be confused with a Completion Notice that may be issued by a Building Control Inspector.

The significance of the date determined to be the completion day is that the initial three or six month exemption period will start to run on that day, and you will then be liable for business rates from the end of that three or six month period unless the property is occupied sooner or benefits from an exemption.

We have included the potential wording of a Completion Notice that maybe issued by the billing authority and all notices will vary in format.

National Non-Domestic Rates Completion Notice

Local Government Finance Act 1988, Schedule 4a

A Billing Authority can issue a completion notice in respect of a new property, or a property that may reasonably be expected to be completed within three months.

For the purpose of Schedule 4a of the Local Government Finance Act 1988, I am now serving a completion notice for the property stated above, which:

Is considered complete from: 15/02/2024

A copy of this notice will be sent to the Valuation Office Agency, which decides the rateable value of properties for National Non-Domestic Rate purposes.

If the property remains unoccupied and unfurnished the owner is entitled to a three-month charge free period from the completion date shown above. After this, and provided the property remains unoccupied, the owner may have to pay the full charge.

A Completion Notice should be served to the last known address or registered office and it is imperative that they are sent on to us to review as soon as they are received as there is only a window of four weeks to appeal.

Upon receipt, we will review whether the notice has been correctly served and provide our recommendations on next steps.

Please do send any received notices on to your Client Account Director for them to review as a matter of urgency.

If you have any questions please do not hesitate to contact John.

John Webber

Head of Rating

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+44 121 265 7549

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[email protected]

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