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New builds and completion notices

A completion notice is a document that specifies the completion date for a new or altered vacant property. It is the date:

  • The property will become a dwelling for council tax purposes.
  • It is entered into the valuation list and assigned a council tax banding.

New builds that are occupied do not require a completion notice. The property will be referred to the Valuation Office Agency for council tax banding from the date the property became occupied.

Completion notices cannot be backdated or issued retrospectively and can be with immediate effect or up to three months in advance.

Information will be received from owners as well as council officers routinely visiting and reviewing new builds and conversions. They will gather information to ascertain when a property will be considered substantially complete. A property will be considered as substantially complete when:

  • The basic structure is complete and watertight (for example all external walls and roof are in place)
  • Internal walls are built (but may not be plastered)
  • Floors laid
  • Internal stairs installed (can be temporary)

The following will not be considered:

  • Internal decoration (including fitting of internal doors)
  • Fitting of bathroom and kitchen units
  • Fitting of electrical fixtures, plug points, and switches
  • Connection of utilities (although this is on the provision the services have already been laid to the site and there are no legal issues preventing their connection).

Where a vacant domestic property is complete or can reasonably expected to be complete within three months, a completion notice will be issued to the owner stating the date the property is expected to be complete by. The owner is the person entitled to possession.

Where a property is occupied after a notice has been served but before the completion date on the completion notice, the property will be referred to the Valuation Office Agency from the date of occupation.

If you do not agree to the completion date you must contact the taxation team no later than the completion date on the notice providing full details as to why you disagree with the date of completion; you should also provide a date that you consider the property will be substantially complete

If a mutually agreeable date cannot be reached you must appeal within 28 days to the Valuation Tribunal Service. 

For further details, please visit Valuation Office - Completion Notice Valuation Tribunal Service (opens new window).

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