A completion notice confirms the date on which a newly built property is to be entered in the valuation list and therefore is treated as complete for Council Tax purposes.
Where a domestic property is structurally complete, or where the work remaining can reasonably be expected to be completed within three months, a completion notice will be served on the owner of the property. The owner is defined as the person entitled to possession.
A completion notice is issued in accordance with Schedule 4A of the Local Government Finance Act 1988 and Section 17 of the Local Government Finance Act 1992.
Where work on a property is not yet completed, the completion notice will be served specifying a day which the Council consider the building can reasonably be expected to be completed for a period of no later than three months from the date of service of the notice.
Before we issue a completion notice, a Council inspector will visit the relevant building. An inspection form will be completed and evidence such as photographs may be obtained.
A dwelling will be considered as being substantially complete when it meets certain criteria. This includes the completion of basic structure such as external walls, external doors, windows, staircase, joists, studwork, partitioning and plastering. At this point, the Council will determine whether the building can be completed within three months. If the works can be completed within three months, the Council will propose a date by which the building can reasonably be completed. This date will vary depending on the extent of the customary works remaining to bring the building to completion.
If a dwelling meets our criteria then a completion notice will be issued to the owner of the property notifying them that the dwelling will be brought into the Council Tax list immediately.
In order for the dwelling to be considered as ready for Council Tax, the following work does not need to have been carried out:
- external walk ways and groundworks
- final connection of water, gas and electricity, however services should be laid to the development.
The criteria for determining completion for Council Tax purposes are substantially different to that for determining completion for Building Control.
If you disagree with the completion notice or the completion date that has been specified you can appeal in writing within 28 days of the service of the completion notice to:
The Clerk of the Valuation Tribunal Service
3rd Floor, Crossgate House
The government introduced changes from 1 April 2013 which made the award of certain exemptions at the discretion of the local authority. Following a robust consultation process during August to October 2012, the Council removed the unoccupied and unfurnished exemption in its entirety.
As this exemption is no longer available the full Council Tax charge becomes payable.
If you have already received a completion notice for the dwelling please ensure that the details of the occupants are provided to the Council as soon as possible. Please complete the online form and a revised bill will then be issued to you:
If you are yet to receive a completion notice for a newly built dwelling, that is now occupied, you do not require a completion notice. The date used to enter into Council Tax rating will be the date of occupation. The occupier will then be liable to pay the Council Tax.
To enable us to issue a Council Tax bill the Valuation Office Agency must provide us with a valuation band for the dwelling.
However we can only refer the dwelling to the Valuation Office Agency for banding after the date we deem the property to be complete.
The criteria set is based on the state of the property alone and no allowance is given for small or large projects or any financial constraints which may be experienced. However, where evidence has been provided we do try and be reasonable when considering the date the property can be completed by.
If the property is complete please notify us:
We will then review this information and report the property to the Valuation Office Agency for banding. View more information about Council Tax banding.
Last updated: 15/08/2022 11:07