What is a completion notice?
What happens once a completion notice has been decided?
What does a completion notice mean to me?
Can a completion date be withdrawn?
How will a completion notice be served?
How do I appeal against a completion notice?
What are the regulations for appealing against a completion notice?

What is a completion notice?

A completion notice is issued when a newly constructed building (or existing building that has been split/merged) is considered complete for Council Tax purposes. This may be prior to a completion notice that is issued by the Planning Department. Council Tax legislation does not provide a definition of 'complete' in respect of new properties. However, with reference to case law, it is taken to apply to a property that is weatherproofed (roof on and windows and doors fitted), plastered internally and having internal walls and stairs. It need not be connected to utilities or to have a bathroom and kitchen plumbed and fitted.

The billing authority is required to determine a completion day when a building is considered complete. However, it can also be where the work that is still to be finished can reasonably be expected to be completed within three months.

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What happens once a completion notice has been decided?

A completion notice must then be served by the authority to the owner of the building, unless the valuation office says otherwise, this must be done in writing. The owner of the building for the purpose of a completion notice is "the person entitled to possession of the building".

A completion notice must state the building that they relate to and must state the day which the billing authority considers to be the completion day. This day is considered to be the day the building was completed or that the work still left to be done can reasonably be expected to be completed within three months from the completion date. On service of a completion notice, Maldon District Council is always prepared to discuss the matter and arrive at a mutually acceptable date whenever possible.

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What does a completion notice mean to me?

A completion notice in respect of Council Tax means that from the date indicated a Class C, maximum six month, exemption period will be awarded provided the property remains unoccupied and unfurnished. Subsequent to the 6 month exemption period, should the property remain unfurnished and unoccupied, a long term empty charge of 100% will commence.

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Can a completion date be withdrawn?

A completion date may be withdrawn by the billing authority by the service of a subsequent notice. However, where an appeal has been made against the original notice, the withdrawal of the completion notice is dependant upon the "written consent of the owner of the building to which the notice relates". If the person on whom the completion notice is served agrees in writing that the day the billing authority has specified is correct, then that day will be the completion day. If an agreement is reached, the notice is deemed to have been withdrawn.

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How will a completion notice be served?

A completion notice may be sent via:

• Letter to the last known place of the person concerned, or to an address for service that has been provided.
• In the case of an incorporated company or body, by delivering it to its secretary/ clerk at its registered, main office, or by sending it in a prepaid registered letter, recorded delivery, to secretary or clerk.
• Where the name/ address of the person to whom the notice is to be served cannot be found the letter will then be sent by the description of 'Council Tax payer' of the building, and describing the buiding and relating it to another part of the premises.

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How do I appeal against a completion notice?

An appeal against a completion notice may be made, in the first instance to Maldon District Council and, if no agreement can be reached you have the right of appeal to the valuation tribunal on the ground that the building has not been or cannot be completed within the given time. Forms can be obtained direct from the tribunal office at Sherbourne House, 71 Collingwood Road, Witham, Essex, CM8 2EE. Where an appeal is neither dismissed or withdrawn the completion date shall stay the same unless the tribunal determines otherwise (though an appeal may be made to the Lands Tribunal).

Any appeal against a completion notice must be started by serving on the clerk at the valuation tribunal, within four weeks of the start of the completion notice, a notice of appeal. This must be accompanied by a copy of the completion notice and a statement of the grounds on which the appeal is to be made. The valuation officer must be provided with details of any agreements regarding the completion date that have been made between the billing authority and the person on whom the notice was served.

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What are the regulations for appealing against a completion notice?

Regulations may include: -

• the provision of requiring payments to be made
• provision requiring to be made together with payments of interest, and
• provision as to the recovery (by deduction or otherwise) of sums due.

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