Council Tax

Completion Notices

Legislation requires Councils to issue completion notices for new buildings and adaptations to existing buildings in order to identify the day when the work remaining to be done could be completed, and it becomes a property for Council Tax and/or Non Domestic Rates (NDR) purposes.

(A new or altered dwelling does not require a completion notice once someone starts to occupy the premises).

Where the work on a property is not yet completed, the completion date will be the date that the Council considers the work will be substantially complete. It is then entered onto the Valuation List with effect from that date.

The Council issues completion notices where it has evidence that a domestic or commercial premises are complete. We may do this as a result of information passed to us by third parties, or as a result of an inspection.

The process often involves site visits and the notice may be served up to three months in advance of the anticipated completion date with the billing authority forming an opinion as to how long any outstanding works should take.

You can help us to set the correct date by allowing an internal inspection of the property to see what works still need to be done.

It is not necessary for such works as final installation of sanitary fittings, kitchen units, central heating boiler, internal decorations, fences, paths, road works and footway to be finished in order for us to consider the property to be substantially complete.

The Valuation Officer will enter the property on to the valuation list with effect from the completion date provided to him by the Local Authority.

Disagreement with date

If you disagree that the outstanding work cannot be completed by the date shown in the notice, you may appeal to a valuation tribunal. The completion notice will normally state the date by which you should appeal (within four weeks from the date the notice was sent).

Appeals should be made to the Valuation Tribunal, but we recommend you contact us to discuss your concerns before submitting your appeal. It must be made in writing stating the grounds for the appeal and should be accompanied by a copy of the Completion Notice that has been issued to you. Further information can be found at the Valuation Tribunal Services website.

Additional information

More details in relation to the Council’s administration of Completion Notices can be found in here.