We issue Council Tax completion notices on:
- new build domestic properties, or
- those nearing structural completion.
We send the Completion Notice to the owner at their registered or home address. It will also include the completion date which is when:
- we will ask the Valuation Office Agency (VOA) to band the property
- it will then become chargeable for Council Tax
Deciding a completion date
Many properties will have reached an advanced level of completion. For example:
- ceilings are in place
- walls are plastered
- the second fixing may have started
From the point of the second fix, we consider the property substantially complete. This includes:
- hanging of internal and external doors
- fixing of skirting, architraves, and decorative mouldings
- finishing off staircases and balustrade
- installation of power points
- installation of light fittings, switches, handles and locks
- boxing in - waste runs and sanitary ware
- radiators and boilers
- guttering and down pipes
At the point of the second fix, the amount of time allowed in the notice for full completion may be quite short.
To be considered ready for banding, the following work does not need to be complete:
- internal decoration of the property, including the fitting of internal doors
- final fitting of bathroom and kitchen units
- final fitting of electrical fixtures, plug points and switches
- final connection of water, gas and electricity (services should be laid on to the site)
We can issue a completion notice up to three months before the day we officially declare a property complete. On the date we send the notice it is likely the property will not be complete. The important date to bear in mind is the date that we specify as the date of completion.
If a property is complete but not occupied
If the property is complete, we will serve a completion notice as soon as is practicable. We cannot backdate a completion notice, even if the property has been complete for some time.
New, unoccupied, substantially furnished properties will be subject to a full charge when they are added to the Council Tax list. This applies to properties newly constructed or created by conversion.
If the property becomes occupied
A new or altered dwelling does not need a completion notice once someone starts to live there. The date used to enter into the Council Tax list will be the date of occupation.
If you disagree with the completion notice
Before making an appeal please email visiting@torbay.gov.uk. Explain why you disagree with the date of the completion notice. We will check if we need to amend the completion date. If this is the case, we will issue a new completion notice.
Please quote in the subject field of your email Completion Notice Appeal. Make sure you include:
- the property address
- your account number
Sometimes issues result in the delay of the completion of a property. Things we will not consider when we decide to issue a completion notice:
- financial factors
- building contractor delays
- limited workforce resources
- the weather
- availability of materials
If you still disagree with the completion notice you should appeal within 28 days. This is within 28 days of the date of service of the notice to the Valuation Tribunal Service.