Council tax completion notice information
What is a completion notice?
A completion notice is a document that we must serve when we think that a new property is complete or is nearing completion. We send a completion notice to the owner of the property. The purpose of the completion notice is to determine when you must start paying council tax for the property.
We have sent you this completion notice because we believe you are the owner of the property shown on the notice. The notice shows a 'completion date'. This is the date when we consider the property to be complete for council tax purposes. If the property is already finished, this date will be the same as the date we sent the notice. However, the completion date could be up to three months in the future. This will happen if we think that the property could reasonably be expected to be finished by that date.
If you are not the owner of the property shown on the completion notice, please let us know straight away.
What happens next?
After 28 days from the date of the notice we will send a report to the Valuation Office Agency (VOA). They are responsible for maintaining a list of all properties that are subject to council tax. They also value properties, giving them a band from A to H. The Valuation Office Agency is a part of HM Revenue and Customs. It is not a part of the council. Once the VOA has valued your property, they will write to you to let you know what band they have put the property in. They will also tell us so that we can work how much council tax you will have to pay. This is when your council tax demand will be sent (but read on for further details).
How much council tax will I have to pay?
As the owner, you will have to start paying council tax straight away as there is no discount available for empty properties. We will send you a bill showing how much you must pay. If you later sell or lease out the property you will have to pay council tax for the period up to the date the sale or lease takes effect.
What if I disagree with the completion date?
If you disagree with the completion date shown on the notice, please let us know in writing straight away. You should tell us why you disagree with the completion date. You should also suggest an alternative completion date. We will consider your case again and, if appropriate, send you a new completion notice with a revised completion date. However, it will not always be possible for us to agree a new completion date. Legally, we must decide when the property could reasonably be expected to be complete.
When making this decision, we will have regard to the time taken to complete other, similar, building projects. If you disagree with the completion date, it is very important that you let us know straight away. If you don’t, we will assume that you are happy with the completion date we have used.
If a new completion date can’t be agreed, can I appeal?
Yes. You can appeal against the completion date to the independent Valuation Tribunal Service.
What if I disagree with the valuation band that the property is given?
If you disagree with your property’s band you should contact the Valuation Office Agency.
Summary: What you should do now
- Check that you are the owner of the property shown on the notice and let us know if you are not the owner.
- If you agree with the completion date shown on the notice, you don’t need to do anything else for now.
- If you disagree with the completion date, please write to us, giving your reasons and suggesting an alternative date.