 The Rating (Effective Date of Interim Valuation) Regulation applies to newly completed buildings by reference to the relevant documents which allow the property to be occupied.If the tenement is used wholly or primarily for residential purposes, the effective date is 90 days from the date of issue of the relevant document.If the tenement is used for non-residential purposes, the effective date is 180 days from the date of issue of the document, or the date on which the tenement was first occupied, whichever is the earlier.