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- Council Tax - Valuation List
Council Tax - Completion Notices
Why have I received this completion notice?
The Council considers that, for council tax purposes, your property has either reached a stage of substantial completion or that outstanding works could reasonably be completed within the next 3 months.
How has the Council come to this conclusion?
A property will be considered to have reached a stage of substantial completion when it meets the following criteria:
The basic structure is complete, for example all external walls and roof in place.
- Internal walls are built (although not necessarily plastered).
- Floors laid (although the screed or top coat of concrete need not have been laid).
A notice may also be served if the above criteria is not fully met but the Council consider thay any outstanding works could reasonably be completed within the next 3 months.
In order to be considered and ready for banding, the following work does not need to have been carried out:
- Internal decoration of the property.
- Final fitting of sanitary ware and kitchen units
- Final fitting of electrical plug points and switches
- Final connection of water, gas and electricity (although services should be laid on to the site).
How can the Council issue a completion notice for council tax purposes when neither Building Control nor the National House Building Council have issued their completion notice?
The completion notices issued for council tax purposes are not the same as completion notices issued under Building Control Regulations, as they both serve different purposes. Even if a completion notice has not been issued under Building Control Regulations, it does not prevent one from being issued for Council Tax or, if one has been, it does not mean a different date cannot be used.
Similarly, the completion date does not refer to the date the property is sold - it refers to the date the property is structurally complete, which is usually before the date of sale.
Does this mean I now have to start paying council tax?
New properties, whether newly constructed or created by conversion, which are unoccupied and substantially unfurnished are exempt from Council Tax for any period of up to six months. Once the six months has expired, provided the property remains unfurnished and unoccupied, a 100% empty charge then falls due.
Therefore, from the date of completion, a builder has six months in which to let or sell the new property, before they become liable for a charge.
To help the Valuation Office band properties from the correct day, we supply it with copies of all completion notices served, plus information as to any completion notices withdrawn or revised agreements reached.
The contact details for the Valuation Office are:-
|The Listing Officer|
|Valuation Office Agency|
Tel: 03000 505 505 Website: www.voa.gov.uk
If you agree with the completion date proposed by us, please complete Part A of the Completion Notice Response within 14 days and return in the pre-paid envelope provided.
However, if you disagree, you should contact us on 01352 704856 or complete Part B of the Completion Notice Response and we can give consideration to the possibility of amending the completion date on the grounds that the building:-
- has not been completed, or
- cannot reasonably be expected to be completed by the specified day.
If both parties are unable to agree a new completion date you do have the right to appeal to the Valuation Tribunal for Wales. This appeal must be made within 4 weeks of the date of service of the completion notice, so it is important to contact the Council as soon as possible if you do disagree with the completion date.
If an appeal is made and it is not dismissed or withdrawn, the completion day will be the day determined by the Tribunal.
The contact details for the Valuation Tribunal are:-
|Valuation Tribunal for Wales|
|North Wales Region Government Buildings Block A (L1)|
Tel: 03000 625 350 E-mail: firstname.lastname@example.org
Telephone: 01352 704856
Address: Flintshire County Council, Revenue Services, County Hall, Mold, CH7 6NA