If you do not agree with a completion notice you
have received you can appeal against the decision.
We issue completion notices to identify when work on a new
buildings or conversions should be completed.
They determine the date from which the initial three month
exemption for non-domestic rates starts for an empty
property.
After this period the charge is payable at 50% of the normal rate
whilst the property remains empty, unless it is exempt.
Alternatively, you can contact us to discuss a revised completion
date.
But, if you wish to appeal you can do so through the Government
Valuation Office Agency's (VOA)
Valuation Tribunal
Service within four weeks of the notice being sent.
These independent tribunals will decide your case with their
decisions normally final.
However, an appeal may be made to the High Court but only on a
point of law.
The tribunal will contact you to arrange a date for a free hearing,
or if both parties agree your case can be dealt with in
writing.
You should continue to pay your non-domestic rates during the
appeals process, as failure to do so will result in recovery action
being taken.
If your appeal is successful all overpaid rates will be refunded
on request.
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