What is a completion notice
A completion notice is a paper that tells you when a new building is finished. This date is important for Council Tax. It is also the date when the building is added to the list for business rates.
The completion notice follows the rules in Section 46 Schedule 4A of the Local Government Finance Act 1988 and Section 17 of the Local Government Finance Act 1992.
If a building is finished or can be finished in 3 months, a completion notice is given to the owner. The owner is the person who can use the building.
If the building is not finished yet, the notice will say the final date when it should be done. This date can be up to three months from when the notice is given.
How completion rates are decided
To make sure our notices are correct, our inspector will visit and check dwellings that are being built or changed. They might take photos to help us decide.
The council will think a home is almost finished when:
- The main structure is done, like all outside walls and the roof.
- Inside walls are built (but not necessarily plastered).
- Floors are laid (but the top layer doesn’t need to be done).
Many properties will be more finished, like having ceilings, plastered walls, and some fittings.
In these cases, the time given to fully finish the home might be short.
To be ready for banding, the following work doesn’t need to be done:
- Inside decoration, including fitting doors.
- Final fitting of bathroom and kitchen units.
- Final fitting of electrical fixtures, plug points, and switches.
- Final connection of water, gas, and electricity (but services should be laid out to the site).
The rules for Council Tax completion are different from Building Control. Whether building control certificates are issued or not is not directly relevant.
A completion notice can be sent up to three months before the council says a property is complete. So, the important date to remember is the one the council specifies as the completion date.
When a property is complete but not occupied
If a building is finished, the council will tell the owner. They can’t say it was finished earlier than it really was. New buildings, whether newly constructed or created by conversion, that are empty and mostly unfurnished will have to pay full council tax when they are added to the list.
When a property becomes occupied
When a new or changed home is lived in, you don’t need a special notice. The date it is lived in will be used for Council Tax or business rates.
If you disagree with a completion notice
A new or changed home doesn’t need a completion notice when someone starts living there. The date it is added to the Council Tax list or non-domestic rating list will be the date someone moves in.
For more help, please email Revenuesproperty@portsmouthcc.gov.uk
This information is a general guide and not a replacement for the actual laws and rules.
Contact us
For more information, contact the business rates team at BusinessRatesTeam@portsmouthcc.gov.uk.