Council tax for new builds
New properties, whether newly constructed or created by conversion, which are unoccupied and substantially unfurnished are liable for full Council Tax.
Whilst the property is awaiting a band value from the Valuation Office, you may be assigned a Council Tax account number. We will notify you what this is so that you can start to make payments if you wish.
Any payments you do make will be offset against your bill once the property has been banded, thereby reducing future instalments.
If you sell or let the property, please notify us so that we can close your account.
In accordance with Schedule 4A of the Local Government Finance Act 1998, the Council must serve a completion notice for Council Tax purposes where the remaining work to be done on a building is such that it can reasonably be expected to be completed within three months.
Similarly, the Council may also issue a completion notice where the work has already been completed, although a completion date cannot be set in the past.
In the above cases, we will issue a completion notice specifying the building concerned and the day we propose as the completion day. It is from this date we will ask the Valuation Office to band the property for Council Tax.
The completion notice will be issued to the owner of the building, who is defined as 'the person entitled to possession', so this is generally the builder.
Please note that completion notices issued for Council Tax purposes are not the same as completion notices issued under Building Control Regulations, as they both serve different purposes. Even if a completion notice has not been issued under Building Control Regulations, it does not prevent one from being issued for Council Tax or, if one has been, if does not mean a different date cannot be used.
Similarly, the completion date does not refer to the date the property is sold - it refers to the date the property is structurally complete.
To help the Valuation Office band properties from the correct day, we supply it with copies of all completion notices served, plus information as to any completion notices withdrawn or revised agreements reached.
If you agree with the proposed completion date, please complete and return the notice within 14 days of the date of the notice. However, if you disagree, an appeal can be made against a completion notice on the grounds that the building:
- has not been completed
- cannot reasonably be expected to be completed by the specified day
Your right of appeal is to the Valuation Tribunal. However, in the first instance please contact us as soon as possible so we can discuss the reasons why you disagree with the completion date. It may be a matter we can easily resolve without your need to appeal. Please contact us to discuss the matter, but please note that you may be asked to e-mail your objections to us. A revised completion notice will be issued if necessary.
If, once the Council has considered your objection, you still disagree with the decision made, you have a right of appeal to the Valuation Tribunal. This must be done within four weeks of the date of service of the completion notice, so it is important to contact the Council as soon as possible if you do disagree with the completion date.
Where a completion notice is not withdrawn and no appeal is made, the date stated in the notice will be treated as the completion date. If an appeal is made and it is not dismissed or withdrawn, the completion day will be the day determined by the Tribunal.
Last updated 30 September 2021