Newly constructed buildings
Recent case law has confirmed that the completion notice procedure is the only way of entering a building which is not in fact ready for occupation into a rating list; even if the building is very nearly ready to be occupied, without a completion notice it will never be able to enter the list until actually complete
Porter (VO) v Trustees of Gladman Sipps (2011) Rating Appeals 337 at paragraph 66 (offices)
Aviva v Whitby (VO) (2014) Rating Appeals 61 (confirms Porter and applies it to warehouses)
Post Porter and Aviva service of completion notices are now in many cases a pre-requisite for entry of buildings before occupation – hence they are in the front line of unoccupied rate issues and lots of money may turn on whether the process has been done properly.
The statutory provisions are at best imperfect.
Much of the case law on completion notices is at VTE level – at some stage the approach adopted will be tested at Upper Tribunal level (and possibly higher).
Contact Accurates for specialist advice.