New Builds/Completion Notice
We will issue a completion notice when we consider the works on a newly built property, or a property that has been substantially restructured, are complete, or expected to be complete within three months. The completion notice will be issued to the owner of the property. The completion notice specifies the completion day, which is the day on which it becomes liable for Council Tax purposes. It's entered into the valuation list from this date.
We consider a property as complete when:
- the basic structure is complete, once the property is water tight (for example, external walls and a roof in place)
- internal walls are built (not necessarily plastered)
- floors are laid (although the screed or top coat of concrete need not have been laid)
We consider a property as liable for Council Tax even if the following work in not yet complete:
- first or second fix started or completed
- internal decoration
- fitting of sanitary ware and kitchen units
- fitting of electrical plug points and switches
- connection of water, gas and electricity (although services should be laid onto the site)
We can send a completion notice three months in advance, while work is ongoing. The date we give on the notice is the date the property becomes liable for Council Tax, not the date it is fully finished. What we consider as complete for Council Tax purposes is different to what needs to be complete for Building Control purposes.
If you disagree with the with the completion date you can appeal to the Valuation Tribunal.
An appeal to the Valuation Tribunal should be made within four weeks of the date of service of the completion notice. The Valuation Tribunal may consider an appeal that is out of time, if it is satisfied that the failure to appeal within the four week period is due to circumstances beyond the control of the appellant.