Completion notices are documents issued on commercial properties which are newly built or approaching structural completion. They will be sent by post to the home address or registered address of the property owner.
The completion notice specifies a 'completion date' which indicates when a commercial premises becomes rateable and enters the rating list for business rates purposes.
If the premises are unoccupied and empty from the completion date, then the premises will be eligible for a 3 month exemption, whilst it remains so. If it is an industrial premises, then up to 6 month exemption can apply. Once the 3 or 6 months have elapsed, if the property remains unoccupied, a full charge of business rates will be payable.
If you cannot complete the building work by the completion date (due to financial or personal reasons) this does not affect the completion date. The property need not be structurally complete by the completion date, only capable of completion.
Completion notices and dates cannot be backdated.