Council Tax Completion Notices
Council Tax legislation states that where a domestic property is considered to be 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. The ‘owner’ is the person who is entitled to possession of the property.
The ‘completion date’ is the date on which the property becomes a dwelling for council tax purposes and it is entered into the Valuation List from that date.
If the ‘owner’ disagrees with the issue of a Completion Notice, they can appeal to the Valuation Tribunal, an independent body who make rulings on such matters. This must be done within 28 days of the date of the service of the Completion Notice.
The details of the Valuation Tribunal are:
Valuation Tribunal
Hepworth House
Unit 2 Trafford Court
Doncaster
DN21 1PN
Telephone: 01302 342324
Email: vtdoncaster@vto.gsx.gov.uk
The ‘owner’ can contact the Council Tax section at any time to discuss the issue of the Completion Notice however this will not affect the right to appeal to the Valuation Tribunal although any formal appeal must still be raised within the 28 days deadline as detailed above.
Please note that a Completion Notice cannot be backdated it can only be issued with either immediate effect or stat a completion notice up to 3 months in advance.
