Most newly built properties are occupied straight after they are complete, however this is not always the case. It is important for us to decide when a property is complete because a newly built property that is unoccupied and unfurnished (vacant) is entitled to an initial three-month exemption from any charge provided it remains vacant. After this a charge of 50% of the full amount becomes payable by the owner until the property is sold or someone moves in (unless an exemption from empty property rate applies).

 

We will visit properties while they are being built to see how much progress is being made. When the majority of the work has been done we will consider sending the owner a Completion Notice. The notice will give a date no more than three months in the future by which we believe the property may be completed. The date will be the one from which the Valuation Office Agency will include the new property in the Valuation List, and will be the date from which the business rate liability will start.

 

Although we may ask our Planning Department to give us information about the new property, we will be responsible for fixing the completion date. You can help us to set the correct date by letting us visit the property and inspect it inside to see what work still needs to be done. We will contact you to arrange a visit, however if no internal inspection is possible we will send you a completion notice based on an external visit only.

 

If you do not agree with the completion date you can appeal to a Valuation Tribunal, but you must do this within 28 days. You can also discuss the matter with us and we will consider changing the date dependent on the information you give. The completion notice will give you full details of how the process works.

 

If you rent or sell the property at any time, you need to give us the full name of the new owner(s) or tenant(s) within 21 days of the change. We will update our records and send you a final bill or a refund of any overpaid charge.

 

If you are a developer that uses a newly built property as a show home, you will be charged the National Non-Domestic (Business) Rate instead of Council Tax until the property is sold.