Council Tax legislation does not provide a definition of 'complete' in respect of new properties. However, it is generally taken to apply to a property that is weatherproofed (roof on and windows and doors fitted), plastered internally and having internal walls and stairs. The property does not have to be connected to utilities or have a bathroom and kitchen plumbed and fitted.
The criteria for determining completion for Council Tax purposes are substantially different to that for determining completion by Building Control. A property may still be considered complete for Council Tax purposes even if a Building Control certificate has not been issued.
Last Updated on Thursday, November 23, 2017