What is a Completion Notice?
Council Tax Completion Notices are issued on new build domestic properties or those nearing structural completion.
We will issue a Council Tax Completion Notice when:
- a property is considered structurally complete; or
- the remaining works can be reasonably expected to complete within three months.
To help us decide when a Council Tax Completion Notice should be issued, we monitor progress with building control, developers, and owners. We may also carry out a visit of the site.
In accordance with Section 17 of the Local Government Finance Act 1992 (opens new window), the Completion Notice will be sent to the owner at their registered or home address. It will also include the completion date. The completion date is when we will ask the Valuation Office Agency (VOA) to band the property and as such it will become chargeable for Council Tax.
What if the work is not finished?
The remaining work does not need to be fully complete. What we consider as 'complete' for Council Tax purposes is different to what building control services may consider as complete.
We will ask for a property to be banded for Council Tax when:
- the basic structure is complete, and the property is water-tight (for example, external walls and a roof is in place)
- internal walls have been built (not necessarily plastered)
- floors are laid
- water, gas and electricity services have been laid onto the site (although the services do not have to be connected to the property)
- first fix has started.
Unfinished work such as the fitting of kitchens/bathrooms, decoration and connection to services will not affect the Council Tax completion date.
When will I start to pay Council Tax?
If the property is unoccupied and unfurnished on the completion date, a discount of 100% for up to one month will apply. After this a full charge will be due.
What if I disagree with the Completion Notice?
You can appeal in writing to the Valuation Tribunal Service (VTS). Your appeal to the VTS must be submitted within 28 days of the date we serve the notice. In addition, you can also call us on 01775 761161 to discuss your concerns.
Frequently Asked Questions
Q. Can a Completion Notice be backdated?
A. No. The notice and completion date must be with immediate effect or up to three months in advance of the property becoming structurally complete.
Q. I am unable to finish the building work by the completion date.
A. When setting a completion date, we cannot consider financial or personal factors. The property does not need to be structurally complete to be banded by the VOA.