What is a completion notice?
It is a document that specifies the date a newly built property or one created by conversion will be deemed to be complete using the criteria below. It is the date the property will be entered on the Council Tax valuation list as a dwelling. The Valuation Office Agency (not the Council) are responsible for allocating a banding.
A completion notice will be served on the owner (the person(s) entitled to possession at that time), where:
- The domestic property is structurally completed;
- or can reasonably be expected to complete within three months.
It 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 can be served specifying the final completion day up to three months from the date of service. The date will vary depending upon the work still needed to be carried out. The completion date, not the date of the notice was served, is the date that will be used.
Criteria used to decide a completion date
Council inspectors will visit dwellings that are being built or altered. Photographs may be taken as part of the assessment process.
A property is deemed to be substantially completed when it meets this criteria:
- The main structure is complete. (For example, all external walls and roof in place.)
- Internal walls are built. (These do not need to be plastered.)
- Floors laid. (The screed or topcoat of concrete may still need to be laid.)
- Services (electricity, gas and water) are laid to the site.
The criteria for determining completion for council tax purposes is different to building control, a building control certificate may not have been issued when the notice is served.
Aspects of the work not considered
- Final fitting of electrical fixtures, plug points and switches.
- Final fitting of bathroom and kitchen units.
- Internal decoration of the property (including internal doors).
- Final connection of electricity, gas and water.
What if a property is complete but not occupied?
If the property is complete, the council will serve a completion notice on the owner as soon as is reasonably practicable to do so.
A completion notice cannot be backdated, even if the property has been finished for some time.
New properties (whether newly constructed or created by conversion) which are:
- Unoccupied and substantially unfurnished;
- will be subject to a full charge when the property is brought onto the Council Tax list.
What if the property becomes occupied?
A new or altered dwelling does not require a completion notice once someone starts to live there. The date used to enter onto the council tax list will be the date of occupation.
If you disagree with the completion notice
The regulations specify that if you disagree with a completion notice you should appeal within 28 days of the date of service of the notice to the Valuation Tribunal Service.
The appeal must be made in writing:
- State the grounds for the appeal;
- and enclose a copy of the completion notice issued to you.
You may contact us in the first instance setting out the reasons why you disagree with the date of completion. (The timescale above will still apply.) It is important that you give as much information as you can.
- State the reasons why you disagree (considering the criteria we use);
- and give your contact details.
Once we have received your enquiry, we will advise you of our decision. (If you are successful, we may issue a revised completion notice.)