Completion notices (council tax)
Completion Notices apply to Council Tax and Business Rates. They are served by the council on owners (or persons entitled to possession) of newly constructed buildings or new buildings created by the alteration of existing buildings (e.g. barn conversions) to determine a completion day:
(a) Where a building is considered to have been completed.
(b) Where the work remaining to be done on a building is such that it can reasonably be expected to be completed within three months.
The significance of the date determined to be the completion day, is that the initial one month (3 months in the case of business rates) 100% discount period will start to run on the following day. After the 100% discount period has ceased, 100% liability for either Council Tax and Business Rates will commence unless the property has become occupied or one of the other discount and/or exemption categories applies.
Where and how to appeal
If you are sent a Completion Notice and disagree with the completion day stated, you can appeal direct to the Valuation Tribunal within four weeks of the notice being served on you.
We will explain what you need to do to make an appeal, when we send the Completion Notice.
Last reviewed: 27 - 04 - 2015