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New properties and completion notices

A Completion Notice specifies the 'completion date' for a newly built property. It's from this date that the property is banded by the Valuation Office Agency and Council Tax is charged.

Completion Notices are served to the owner of a domestic property when the building is finished or any remaining work can be completed within three months.

If a property is not finished, the Completion Notice can specify a completion date up to three months away, allowing time for the any outstanding work to be carried out.

How do we decide the completion date?

Our inspectors may visit and review dwellings that are being built or altered so they can collect evidence like photos.

We will consider a property to be substantially complete if:    

  • The roof and external walls are in place 
  • Internal walls are built
  • Floors are laid 

A notice will be issued even if the following works are not complete:

  • Fitting of bathroom and kitchen units
  • Fitting of electrical plug points and switches  
  • Internal decoration of the property   
  • Connection of water, gas and electricity

Even if a building control certificate has been issued we can still serve a Completion Notice for Council Tax purposes.    

Please remember that a Completion Notice can be served up to three months before a property is actually complete. The important date to bear in mind is the date we specify as the date of completion.

What if a property is complete but not occupied?

If a property is complete we will serve the owner with a Completion Notice. A Completion Notice can't be backdated, even if the property has been finished for some time.

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.

What if I don't agree with the Completion Notice?

If you don't agree with a completion notice you should appeal to the Valuation Tribunal Service within 28 days. 

You can contact them to make an appeal via www.valuationtribunal.gov.uk, by email to appeals@valuationtribunal.gov.uk, by telephone on 0303 4458100, or by writing to them at Valuation Tribunal, 2nd Floor, 120 Leman Street, London, E1 8EU.

You can contact us first to talk about why you disagree with the date of completion and we may ask for more information. We will let you know our final decision as soon as possible, to give you enough time to appeal further, if you wish.  A revised completion notice will be issued, if needed. 


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