New and altered properties

Completion notices for new properties or properties by conversion

We'll issue a completion notice when we consider the works on a newly built property or a property by conversion are complete, or expected to finish within three months.

The notice will be issued to the owner of the property.

In accordance with Section 17 of the Local Government Finance Act 1992, the completion notice specifies the completion day, which is the day on which it becomes liable for Council Tax purposes. It's entered into the valuation list from this date.

How we decide completion dates

We consider a property as 'complete' when:

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

We'll consider a property as liable for Council Tax even if the following work has yet to be completed:

• first or second fix started or completed
• internal decoration
• fitting of sanitary ware and kitchen units
• fitting of electrical plug points and switches
• connection of water, gas and electricity

We can send a completion notice three months in advance, while work is commencing. The date we give on the notice is the date the property becomes liable for Council Tax, not the date it is fully finished. What we consider as 'complete' for Council Tax purposes is different to what needs to be complete for building control.

Your rights of appeal against this notice

• If you disagree with the date stated on a completion notice you have received, an appeal to the Valuation Tribunal will need to be submitted within 28 days of the issue date of the notice.
• You are also invited to contact us immediately using our online contact us form to discuss your objections. This should not be in replacement of you submitting an appeal to the Valuation Tribunal.

You can formally appeal to the Valuation Tribunal.

Your appeal must be made within 28 days of the issue of this notice.

If you require assistance with submitting your appeal, you can contact the Valuation Tribunal by:

• Email: appeals@valuationtribunal.gov.uk 
• Call: 0303 445 8100

Please attach a copy of your completion notice and a statement that outlines the grounds for your appeal.