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.
The Council Tax Inspector will serve a completion notice on the owner of the property when s/he considers a property to be complete. This includes properties where any remaining works can be expected to be completed within 3 months.
The completion notice is a document that specifies the completion day and this is the day on which it becomes a property for Council Tax purposes. The Council notifies the Valuation Office Agency that the property needs to be entered on to the Valuation list as a 'chargeable' property.
Last Updated on Thursday, November 23, 2017
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