Council Tax Completion Notices
Completion Notices give the date on which the property becomes a dwelling for Council Tax purposes. The property is entered into the Valuation List from that date and Council Tax becomes payable.
Council Tax legislation states that where a domestic property is considered to be structurally complete or that the work remaining can reasonably be expected to be completed within 3 months, a Completion Notice will be served on the ‘owner’ of the property. The ‘owner’ is the person who is entitled to possession of the property.
The Completion Notices process
Our team keep track of new builds and developments, so you do not need to ask for a Completion Notice.
To issue a Completion Notice, we may need to visit the property and in some cases we may need to look inside. If this is the case, we will arrange an appointment with you.
Once we have issued a Completion Notice, we tell the Valuation Office Agency (VOA). The VOA will give the property a Council Tax band so we can issue a bill.
Council Tax bands and billing for new properties
Backdating a Completion Notice
Completion Notices cannot be backdated. They can only be issued with either immediate effect or state a completion date up to 3 months in advance.
If you disagree with a Completion Notice
If you disagree with a Completion Notice you should contact the Council Tax team. Give as much information as possible about why you disagree.
You can also appeal to the independent Valuation Tribunal if you do not agree with our decision. You must appeal within 28 days of the service of the Notice.
The details of the Valuation Tribunal are:
Valuation Tribunal Contact Details
Email |
appeals@valuationtribunal.gov.uk |
Telephone |
0303 4458100 |
Address |
Valuation Tribunal, 2nd Floor, 120 Leman Street, London, E1 8EU |
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Council Tax enquiry form
If you're unable to use our forms or have any questions about your bill you can call the Council Tax Customer Service Team on 0300 123 5013 during normal office hours, 8.30am to 5pm Monday to Friday, excluding bank holidays.
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Page last reviewed: 12 May 2023
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