What is a completion notice?

A completion notice is issued when a new property, or a property that has been structurally altered to create a new or separate Council Tax property (hereditament), is close to being finished.

The notice sets out the date that we consider the property will be ready for occupation. This is known as the completion date and is the point at which the property becomes liable for Council Tax.

Completion notices are generally issued where building work results in a new dwelling or a change that creates a separate liable property. They are not usually issued for general refurbishments, repairs or extensions where the existing property remains the same.

When we issue a completion notice

We will issue a completion notice when we believe that building work is either:

  • substantially complete, or
  • likely to be finished within the next 3 months

This decision is based on inspection of the property and any available evidence. 

In some cases, a change of use (for example from business rates to Council Tax) may not result in a completion notice if the property remains the same hereditament. Each case is considered based on the individual circumstances.

How we decide a property is complete

For Council Tax purposes, a property does not need to be fully finished to be considered complete.

A property is usually regarded as substantially complete when:

  • the external structure (walls and roof) is finished
  • internal walls and floors are in place
  • basic utilities such as water, electricity and drainage are available

Items such as decorating, kitchen installation, or final fixtures do not prevent a property from being classed as complete. 

Please note: Council Tax rules differ from Building Control regulations. A property may be considered complete for Council Tax even if no completion certificate has been issued.

What happens after a completion notice is issued

The completion notice will state the date on which the property becomes liable for Council Tax.

  • You will normally be given up to 3 months from the date of the notice, depending on how close the property is to completion. 
  • The notice is usually sent to the owner of the property.

If the property becomes occupied before a completion notice is issued, Council Tax will apply from the date it is occupied. 

Frequently asked questions (FAQs)

What if someone moves in before a completion notice is issued?

If the property becomes occupied before we issue a completion notice, it will be added to the Council Tax list and Council Tax will be charged from the date of occupation. 

What types of work do completion notices apply to?

Completion notices are generally used where building work creates a new dwelling or separate liable property.

They are not normally issued for:

  • refurbishments or repairs
  • extensions to an existing property
  • works where the property remains the same hereditament

In some situations, such as a change of use, a completion notice may only be issued where the circumstances result in a separate occupation or liability.

What if I cannot finish building due to financial or personal reasons?

Personal or financial circumstances cannot be taken into account when setting a completion date. 

Does unfinished landscaping affect the completion date?

No. Landscaping and external works do not affect whether a property is considered complete, as long as the property can be accessed. 

Can a completion notice be backdated?

No. A completion notice takes effect from the date it is issued or delivered. 

How much time do I get to finish the property?

Once a property is considered nearly complete, you may be given up to 3 months to finish the work. 

The exact completion date is based on how far the work has progressed and will normally be discussed and agreed with the Visiting Officer at the time of inspection.

How will I receive the completion notice?

The notice will normally be sent by post to the owner’s usual or registered address. If no address is known, it may be attached to a visible part of the property. 

What if planning permission says I cannot move in yet?

You should contact us via our online form to explain the situation. The completion date will usually remain the same, but you may be eligible for a Council Tax exemption. 

What if I disagree with the completion notice?

You have the right to appeal to the Valuation Tribunal Service.

  • You must appeal within 28 days of the notice being issued
  • The appeal must be made in writing and include a copy of the notice 

Before making an appeal, you can contact us and we will review the decision. We may:

  • explain how the decision was made
  • ask for more information
  • amend the completion date if appropriate
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