The Council monitors new build properties within the Borough to determine the ‘completion date’ for Council Tax purposes. A Completion Notice is served on a property that is structurally complete or can reasonably reach completion within 3 months.
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.
The notice is served on the owner, who is the person or company entitled to possession. The completion date stated on the notice, is the date that the property will be brought into the Valuation List, this is a list of all dwellings that are subject to Council Tax and is maintained by the Valuation Office Agency.
For properties not yet complete, but could reasonably be completed within 3 months, the notice advises of a future completion date. This proposed completion date is the date by which the building could be reasonably completed. It is important to note that there is no requirement for actual completion by this date and you will be charged Council Tax from this date.
The Council monitors the progress of new building works; a Visiting Officer may inspect a property to decide whether a completion notice is required. The amount of time provided in the completion notice varies dependent on the stage of building works.
A property is considered as structurally complete, if it is fully plastered and internally fitted, with utilities laid. If a property has reached full completion, a completion notice will be issued immediately.
Substantial Completion
Once a property has reached substantial completion, a completion notice can be issued. This is the completion of the basic structure, i.e. the property is watertight and airtight.
- External roof and walls in place
- External windows and doors are in place
- Floors have been laid
First Phase
At first fix stage, you will usually be provided with 4-6 weeks to finish.
- Studwork and partitioning
- Staircases
- Plasterboard/plastering
- Cabling
- Door linings
- Joists
Second Phase
At second fix stage, you will be provide with 1-4 weeks to finish.
- Hanging doors
- Light fittings
- Drainage and sanitary ware
- Power points
- Radiators and boilers
- Bathroom/kitchen fitting
Completion for council tax legislation is based on structural completion of the dwelling; this does not include decoration, external gardens or driveways or building control sign off.
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 within 28 days of the service of the completion notice by contacting the Valuation Tribunal Service:-
For details of how to appeal visit the Valuation Tribunal website.
There is no local reduction for an empty and unfurnished property; the full charge will apply from the completion date.
Use the following link to find out more about empty property charges
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:
View information about how to notify us about a change of address
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. Council Tax will start on the date that you moved in. 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 that 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:
Complete the online form to notify us you’ve moved into a newly built property
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: 16/05/2024 09:49
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