Council Tax - Completion Notices
How we provide this service
Information about Council Tax - Completion Notices is supported by Finance, Benefits and Revenues.
Legislation states that where it is considered that a domestic property is structurally complete, or that 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.
A Completion Notice will be issued per property to the 'owner'. The 'owner' is defined as 'the person entitled to possession'. The Completion Notice is a document that specifies the 'completion date', which is the date on which the property becomes a dwelling for council tax purposes, and is entered into the Valuation list from that date.
If the property is unoccupied and unfurnished on the date that it enters the Valuation List, then an exemption - Class C - can be awarded. This exemption can be awarded for a maximum of 6 months.
Email: counciltax@sholland.gov.uk
Address: Council Tax Section
South Holland District Council
P.O. Box 8
Spalding
Lincs
PE11 2XE
What to do to get this service
Completion Notices are documents issued on domestic properties which are newly built or approaching structural completion. Sometimes, a visit to the property or the properties in question will be undertaken by an Officer from the Benefits and Revenues department, to establish how close to completion a property is. Also, information will be sought from developers and owners of the properties.
Completion Notice documents and Information Letters will be sent to the 'owner' at their registered/home address
What to do to get this service continued
If the 'owner' disagrees with the issuing of a Completion Notice, they can appeal against the decision. This needs to be done within 28 days of the date of the service of the Notice to the Valuation Tribunal who are an independent body who make rulings on these matters. To appeal, the owner needs to write to the Valuation Tribunal stating why they disagree with the Completion Notice. The address of the Valuation Tribunal is:
Valuation Tribunal
Hepworth House
Unit 2 Trafford Court
Doncaster
DN21 1PN
Telephone: 01302 342324
Email: vtdoncaster@vto.gsx.gov.uk
Alternatively, the 'owner' can contact the Council Tax section to discuss the Notice(s) to see if any disagreement can be resolved without the need to pursue a formal appeal. Any discussions which are held with the Council will not affect the 'owner's' right to appeal to the Valuation Tribunal subsequently, although any formal appeal needs be raised within the 28 days deadline.
Contact Name for this service
Council Tax Section - Finance
Links to forms, leaflets and websites providing more information
Valuation Tribunals
Valuation Tribunal appeal form
Valuation Tribunal guidance notes to appeal form (PDF)
Council Tax Exemptions
Common Questions
Q. Can a Completion Notice be backdated?
A. No. It can only be issued with either immediate effect or state a completion date up to 3 months in advance
Q. How will the Completion notice paperwork be issued?
A. By registered post to the home address or registered address of the 'owner' of the property.
Q. What happens if the property is up for sale and unoccupied on the date that the property enters the Valuation list?
A. The property will be eligible for up to 6 months of exemption from council tax, under the Class C exemption where a property is unoccupied and unfurnished. Once the 6 months have elapsed, if the property remains unoccupied. a full charge of council tax will be payable.
Q. What happens if I can't complete the building work by the completion date due to financial or personal reasons?
A. Legislation does not allow for the date of entry to be changed for any reason, whether financial or personal. The property need not be build complete by the completion date, only capable of completion.
If you disagree with the completion date when the paperwork is issued, you have the right to appeal within 28 days of the issue date of the Completion Notice to the Valuation Tribunal.
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Contact Details
If you have any queries about the information provided above, or require further information, please contact Customer Services on 01775 761161 or email info@sholland.gov.uk.
