Completion Notices for New Properties
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 3 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.