Empty properties, new properties and altered properties

What is a Council Tax Completion Notice?

Council Tax Completion Notices are issued by the Council to specify the 'completion date' for newly built properties that are unoccupied. The completion date is the date on which the property becomes a dwelling for Council Tax purposes and is the date it is entered into the Valuation list. We will ask the Valuation Office Agency (VOA) to band the property from the completion date and as such it will become chargeable for Council Tax.

The Completion Notice is served on the 'owner' of the property. The 'owner' is defined as 'the person entitled to possession'. 

Please be aware that until the VOA enter the property into the valuation list we are unable to send you a bill. When the banding process has been completed the Council Tax bill is backdated to the date of the Completion Notice. Please bear this in mind and make the necessary arrangements. The average band for a property is a band D. You can calculate roughly how much you need to pay by visiting the Bands and Charges page. 

The 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. 

How we decide on a completion date

The property needs to be near completion before it’s eligible for Council Tax. We may visit and review dwellings that are being built or altered. Evidence such as photographs may be obtained to enable us to make the right decision.

We consider a property to have reached a stage of substantial completion when it meets the following criteria:

• the basic structure is complete, for example all external walls and roof in place
• internal walls are built (although not necessarily plastered)
• floors laid (although the screed or top coat of concrete need not have been laid)

Many properties will have reached an advanced level of completion where, for example, ceilings are in place, walls have been plastered and second fixing may have commenced. In these circumstances, the amount of time allowed in the notice for full completion of the property may be quite short.

To be considered ready for banding, the following work does not need to have been carried out:

• internal decoration of the property, including the fitting of internal doors
• final fitting of bathroom and kitchen units
• final fitting of electrical fixtures, plug points and switches
• final connection of water, gas and electricity (although services should be laid on to the site)

The criteria for determining completion for Council Tax purposes are substantially different to that for determining completion for Building Control. Therefore, whether building control certificates have been issued or not is not directly relevant.

The property is complete but unoccupied

We will issue a Completion Notice to the property owner when the property is almost complete.  This could be three months before completion. The property owner must pay the full Council Tax bill from the Completion Notice date, even if unoccupied and unfurnished. 

Find out more about empty houses

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 of occupation is the date on which the property becomes a dwelling for Council Tax purposes and is the date we will ask the VOA to enter the property into the Valuation list.

Council Tax can be backdated to the date the dwelling was occupied. Please be aware that until the VOA enter the property into the valuation list we are unable to send you a bill. When the banding process has been completed the bill is backdated to the date the property became occupied.

Please bear this in mind and make the necessary arrangements. The average band for a property is a band D. You can calculate roughly how much you will need to pay by visiting the Bands and Charges page. 

Appeal a 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 (VTS). You can appeal via their website. 

Appeal a Completion Notice with the VTS

You should also contact us, separately, to set out the reasons why you disagree with the date of completion and provide additional information to support your case. If we agree, a revised Completion Notice will be issued, if necessary.

Please note that Council Tax is payable whilst any application or appeal is being considered.