A newly completed domestic property can only be valued and assigned the relevant Band and be shown in the Valuation Office Council Tax Banding list when one of two occurrences happen.

1. From the date that occupation first commences (this is widely accepted as the date, any person spends the first night in the property), or
2. A relevant Local Authority issues a completion notice which defines an effective date from which the property is to be treated as complete.

COMPLETION NOTICES

Completion notices are integral to any Local Authority maximising their revenue and Council Tax collection base, most local authorities utilise this process to ensure that newly constructed or converted buildings are Banded and the collection of Council Tax can commence promptly.

Completion Notices can only be issued with an effective date in the future, they cannot be retrospectively issued. Any effective date can be up to 3 months from the date that the notice is issued and should factor in any remaining works required that can reasonably be completed in the allotted timeframe.

However, it is widely known that the knowledge and understanding of the completion notice process in some local authorities is not at the professional standard expected and this can lead to errors and inaccuracies.

A right of appeal against the issuing of any completion notice exist, however, the reasons for a valid appeal are limited and any appeal must be made within 28 Days of the date of the Completion Notice being issued.