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New properties

Information on completion notices, and how we decide completion dates

Completion notices

We'll issue a completion notice when we consider the works on a newly built property are complete, or expected to finish within three months.

The notice will be issued to the owner of the property.

In accordance with Section 17 of the Local Government Finance Act 1992 the completion notice specifies the completion day, which is the day on which it becomes liable for Council Tax purposes. It's entered into the valuation list from this date.

How we decide completion dates

We consider a property as 'complete' when:

  • the basic structure is complete, once the property is water tight (for example, external walls and a roof in place)
  • internal walls are built (not necessarily plastered)
  • floors are laid (although the screed or top coat of concrete need not have been laid)

We'll consider a property as liable for Council Tax even if the following work has yet to be completed:

  • first or second fix started or completed
  • internal decoration
  • fitting of sanitary ware and kitchen units
  • fitting of electrical plug points and switches
  • connection of water, gas and electricity (although services should be laid onto the site)

We can send a completion notice three months in advance, while work is commencing. The date we give on the notice is the date the property becomes liable for Council Tax, not the date it is fully finished. What we consider as 'complete' for Council Tax purposes is different to what needs to be complete for Building Control.

Unoccupied properties

New properties, which are unoccupied and unfurnished, are exempt from Council Tax for up to one month. Following the expiry of the one month exemption, the property will then be subject to the full charge. The one month exemption will be applied from the completion date stated on your completion notice.

Appeals

If you disagree with your completion notice, you can appeal within 28 days of the date we serve the notice. 

Please appeal in writing to:  

Finance & Resources Department, Borough Council of King's Lynn & West Norfolk, PO Box 26, King's Lynn, Norfolk, PE30 1EX

Email: revenues@west-norfolk.gov.uk

If you still disagree with our decision, you can appeal to the Valuation Tribunal.