What is a completion notice?
A completion notice is an official document which specifies the 'completion date' for newly built properties. This is the date on which the property becomes a dwelling for business rates or council tax purposes and is the date it is entered into the valuation list.
The valuation list is a national register managed by the Valuation Office Agency (VOA). It provides the government with the valuations and property advice needed to support taxation.
Where a property is deemed to be structurally complete, or where the remaining work can reasonably be expected, at the time of the inspection, to be completed within three months, it is deemed to have reached ‘substantial’ completion. At this stage a completion notice will be issued to the owner as soon as possible.
Our property inspector will periodically visit to review dwellings being built or altered. Photographic evidence and written notes will be obtained to enable us to make the right decision. Once a decision is made that a property has reached ‘substantial’ completion a completion notice is issued.
Criteria used to decide a completion date
We will use the following criteria to decide when a property has reached substantial completion:
The basic structure is complete and the property is water-tight (for example, external walls and a roof are in place).
- Internal walls have been built (not necessarily plastered).
- Floors are laid (although the screed or topcoat of concrete may not have been laid.
- Water, gas and electricity services have been brought to the site although they do not need to be connected to the property.
What if the work is not finished?
What is considered as complete for council tax purposes/non-domestic rates purposes is different to what the Building Control Team may consider as complete.
Unfinished work such as the fitting of kitchens and bathrooms, decoration and connection to services will not affect the completion notice date.
Important information
A completion notice cannot be backdated and once served it cannot be retracted.
When setting a completion notice date, we cannot consider financial or personal factors. The property does not need to be structurally complete to be banded by the VOA.
Appealing a completion notice
If you disagree with a completion notice you should appeal within 28 days to the Valuation Tribunal Service.
Your appeal must be in writing stating the grounds for it and should be accompanied by a copy of the completion notice you have been issued.
You can contact the Valuation Tribunal Service by: