Criteria for completion dates
Our revenue inspectors routinely visit premises to establish how close to completion the premises are. Information will also be sought from the developers of the premises and the owners.
The criteria for determining completion for business rates purposes are substantially different to those for determining completion for building control therefore whether building control certificates have been issued or not is not directly relevant.
It is important to remember that a completion notice may be served up to 3 months in advance of the day on which we specify that a property is complete.
This means that sometimes, on the date that the notice is sent, the property may still not be complete. The important date to focus on is the date that we are specifying as the date of completion in the completion notice.