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Council Tax completion notices and new properties

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Overview

A completion notice is a document that specifies the 'completion date' for newly built properties.

In accordance with Section 17 of the Local Government Finance Act 1992, the completion notice will be sent to the owner at their registered or home address. It will also include the completion date. The completion date is when we will ask the Valuation Office Agency (VOA) to band the property which will then make it chargeable for Council Tax.

We will issue a completion notice when a property is considered structurally complete or the remaining works can be reasonably expected to complete within 3 months.

When a property is considered to be complete

To make sure our completion notices are accurate, we will visit and review properties that are being built or having works. We will take photographs to make sure we make the right decision.

A property will be considered as having reached a substantial stage of completion when:

  • the basic structure is complete, for example all external walls and roof in place (wind and watertight)
  • internal walls are built (although not necessarily plastered)
  • floors are laid (although the screed or topcoat of concrete does not have to have been laid)

Many properties will have reached an advanced level of completion where, for example, ceilings are in place, walls have been plastered and second fixing may have commenced. In these circumstances, the amount of time allowed in the notice for full completion of the property may be quite short.

In order to be considered complete and ready for banding from the date specified on the completion notice, the following work does not need to have been carried out:

  • internal decoration of the property, including the fitting of internal doors
  • final fitting of bathroom and kitchen units
  • final fitting of electrical fixtures, plug points and switches
  • final connection of water, gas and electricity (although services should be laid on to the site)

A completion notice may be served up to 3 months in advance of the date that we specify that a property is complete. The important date is the completion date specified in the notice and not the date the notice is sent.

If a property is complete but not occupied

If the property is complete, we will serve a completion notice as soon as it is reasonably practicable. A completion notice cannot be backdated, even if the property has been completed for some time.

New properties, whether newly built or created by conversion which are unoccupied and substantially unfurnished will be subject to a full charge from the date of completion.

If your property is complete or nearing completion, please email revenueinspections@bcpcouncil.gov.uk.

If the property is complete and occupied

A new or altered dwelling does not require a completion notice once someone starts to live there. The date used to enter the property into the Council Tax list and the date on which a full charge will be payable will usually be the date of occupation.

If you have moved into a new build property but have not yet received a Council Tax bill, please email revenueinspections@bcpcouncil.gov.uk or use our online form to let us know that you have moved in.

Houses in Multiple Occupation (HMOs)

Any property with shared areas and without individual entrances for each tenant is subject to the same Council Tax band as the whole building.

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