If you don't agree with a completion notice you've received you can appeal against the decision.
What is a completion notice?
Completion notices identify when work on new buildings or conversions should be completed and the date from which the initial three or six month exemption for non-domestic rates starts for an empty property.
What happens after the notice expires?
After the initial exemption period, the charge is payable at 100% of the normal rate while the property remains empty, unless it is exempt.
Can the notice be extended?
You can contact us to discuss a revised completion date. How do I appeal against the notice?
If you want to appeal you should use the Government Valuation Office Agency's (VOA) Valuation Tribunal Service within four weeks of the notice being sent.
Who decides the outcome of my appeal?
Valuation Tribunals which are independant from the Government Valuation Office Agency and the Council will decide your case. Normally their decisions are final, however, an appeal may be made to the High Court but only on a point of law. How is the appeal conducted?
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. Do I need to continue to pay during the appeal process?
Yes, 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.
What happens if my appeal is successful? If your appeal is successful all overpaid rates will be refunded on request.
