Completion Notices
A completion notice is a document that specifies the 'completion date' for newly built properties. It is the date on which the property becomes a dwelling for Council Tax purposes and is the date it is entered into the valuation list.
The completion notice is issued in accordance with Schedule 4A of the Local Government Finance Act 1988 and Section 17 of the Local Government Finance Act 1992.
Where a domestic property is structurally complete, or where the work remaining can reasonably be expected to be completed within 3 months, a completion notice will be served on the 'owner' of the property. The 'owner' is defined as 'the person entitled to possession'. The owner may therefore initially be the property developer until sold.
Where work on a property is not yet completed, the completion notice can be served specifying the final completion day of up to three months from the date of service. This is to allow for the remaining works for completion of the property to be carried out.
To ensure the accuracy of our completion notices, we visit and review dwellings that are being built or altered. Evidence, such as photographs, may be obtained to enable us to make the right decision.
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.
The criteria for determining completion for council tax purposes are substantially different to that for determining completion for building control. Therefore, whether building control certificates have been issued or not is not directly relevant.
All new properties need to be officially addressed. If your property does not have an official address if may be given a temporary address. Please contact the following team: Street naming and numbering to get your property officially addressed.
If a property is complete but not occupied..
If the property is complete, the council will serve a completion notice on the owner as soon as is reasonably practicable. A completion notice cannot be backdated, even if the property has been completed for some time. New properties, whether newly constructed or created by conversion, which are unoccupied and substantially unfurnished will be subject to a full charge when it is brought onto the council tax list.
When the property becomes occupied..
A new or altered dwelling does not require a completion notice once someone starts to live there. The date used to enter onto the council tax list will be the date of occupation. Details of occupation can be emailed to Revenues@ashford.gov.uk.
When the property will be officially banded..
Your property will be given an interim band (A to H). This is our guess at the banding for your property. The eventual assessment of the council tax band is done by the Valuation Office, part of HMRC. The official band may be different from the interim band the Council has used.
To appeal a completion notice..
The regulations specify that if you disagree with a completion notice you should appeal within 28 days of the date of service of the notice. You must appeal in writing to the HMRC Valuation Tribunal Service. The appeal must be made in writing, stating the grounds for the appeal, and should be accompanied by a copy of the completion notice that has been issued to you.
Alongside the above, you can contact us separately to set out the reasons why you disagree with the date of completion and provide additional information to support your case. If we agree, a revised completion notice will be issued, if necessary.
