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 HMRC Valuation Office. The Valuation Office 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. Information regarding the process can be found at Completion notice appeal - Valuation Tribunal Service.
You can appeal to the independent Valuation Tribunal (VT) if you still disagree with our decision or if we don't respond within 2 months. The Valuation Tribunal is a free service, but you would have to pay for your own costs you incur. It is not connected with any council or HMRC Valuation Office Agency (VOA).
Get help
The Valuation Tribunal has guidance on how appeal hearings work.
Visit their website for detailed information at Council Tax Appeals - Valuation Tribunal Service
Contact the tribunal for help
Email: appeals@valuationtribunal.gov.uk
Telephone: 0303 445 8100
Address: Valuation Tribunal Service, Ground Floor, Fry Building, 2 Marsham Street, London, SW1P 4DF
Contact Council Tax
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 between 8:30am to 3pm, Monday to Friday, excluding bank holidays.