Introduction

A completion notice is sent to the owner when a property is ready, or nearly ready, to be lived in. It can be sent up to three months before this date.

We send a completion notice when the main parts of the building are done. This includes the walls and the roof. It also applies if the rest of the work should be finished within three months.

Inside the property, walls may be built but not plastered. Floors may be in place but not finished. Gas, electricity and water may be at the property, even if they are not yet connected.

Completion date

The notice gives a completion date. This is when the property is added to the council tax list. Council tax must be paid from this date. His Majesty's Revenue and Customs (HMRC) will set the council tax band.

If the property is not finished by the completion notice date, the date will usually stay the same. Unfinished work includes:

• decorating
• fitting kitchens or bathrooms
• adding lights, sockets or switches
• final connections to water, gas and electricity.

This is because it was reasonable to expect the work to be done in time.

Unoccupied properties 

If a property is complete but not occupied and is mostly unfurnished on the completion day:

• a 100 per cent empty property charge will apply from day one.

If a property is substantially furnished so it can be lived in comfortably, and is not used as your main home:

• a 100 per cent second home premium may apply. 

Occupied properties 

If a property becomes occupied before a completion notice is issued: 

• a completion notice is not needed 
• the date someone moves in will be used to add the property to the council tax list 
• council tax will be payable from that date. 

Challenge a completion notice

If you disagree with a completion notice, please contact us first and explain why you think the completion date is wrong. 

We may ask for more information and will tell you our decision as soon as possible. This gives you time to appeal if you wish.