Council Tax completion notices

About completion notices

What is a completion notice (for Council Tax)?

A completion notice is a document we send when a new property (or one that’s been converted) is nearly finished. It tells you the date we believe the property will be ready to live in — this is when it becomes liable for Council Tax.

When is a notice issued?

We’ll issue a notice when we think the building work is either:

• already structurally complete, or
• will be complete within the next 3 months.

This is based on a site visit and evidence like photos.

How do we decide if a property is complete?

A property is considered substantially complete when:

• the outside structure (walls and roof) is finished
• internal walls and floors are in place
• utilities (gas, electricity, water) are available up to the property

Even if things like painting, kitchen fitting, or final electrical work aren’t done yet, the property can still be considered complete for Council Tax.

Important - we can issue a notice up to 3 months in advance. Council Tax rules are different from building control rules — so even if you don’t have a building completion certificate, Council Tax may still apply.

Council Tax completion notices – common questions

What if someone moves in before a notice is sent?

If the property becomes occupied, it will be added to the Council Tax list, and the person living there will be responsible for paying Council Tax from the move-in date. A completion notice won’t be issued.

What if I can’t finish building due to money or personal issues?

Unfortunately, we can’t consider personal or financial reasons when setting a completion date.

Does unfinished landscaping affect the completion date?

No. Landscaping doesn’t affect the decision. As long as the property is accessible, it can still be considered complete.

Can a completion notice be backdated?

No. The notice takes effect immediately from the date it’s delivered or deemed received by post.

How much time do I get to finish the property?

Once a property is mostly complete, you’ll have up to 3 months to finish it. The exact time depends on how far along the work is.

How will I receive the notice?

It will be posted to the owner’s usual or registered address. If that’s unknown, it will be attached to a visible part of the building.

What if planning permission says I can’t move in yet?

Let us know. You might qualify for a Council Tax exemption, but the completion date will still stay the same.

What if I disagree with the notice?

You can appeal to the Valuation Tribunal Service within 28 days. Your appeal must be in writing and include a copy of the notice.

If you’re considering an appeal, please get in touch with us as soon as possible.

We’ll review our decision and might:

• explain it more clearly
• ask for more details about why you disagree
• change our decision and send you an updated notice

We’ll let you know our new decision quickly, so you still have time to appeal to the Valuation Tribunal Service if needed.

To learn more or to appeal, visit the Valuation Tribunal Service website to fill in the form or email them at vtdoncaster@valuationtribunal.gov.uk.