Toggle menu
  1. You are here:
  2. East Lindsey District Council
  3. /
  4. Resident
  5. /
  6. Council Tax
  7. /
  8. Council Tax Frequently Asked Questions
  9. /
  10. What is a Completion Notice?

What is a Completion Notice?

Completion Notices are issued on domestic properties, either new builds or those nearing structural completion.

Completion Notices are served when a property is considered as structurally complete; or that remaining works can reasonably be expected to be completed within three months. Progress updates will be asked for from developers and owners and we may visit the site.

The Completion Notice will be sent to the owner at their registered or home address. In accordance with Section 17 of the Local Government Finance Act 1992, the completion notice states the completion date. This is the date the property is banded and becomes chargeable for Council Tax, not the date the property is fully complete. If the property is unoccupied and unfurnished on this date, a discount of 100% for up to two months will apply.

What we consider as 'complete' for Council Tax purposes is different to what needs to be complete for Building Control.

We consider a property to be chargeable for Council Tax when:

  • the basic structure is complete and the property is water tight (for example, external walls and a roof in place)
  • internal walls are built (not necessarily plastered)
  • floors are laid
  • water, gas and electricity services have been laid onto the site (although the services do not have to be connected to the property)
  • first fix has started.

Unfinished works such as the fitting of kitchens/bathrooms, decoration and connection to services will not affect the Council Tax completion date.

If you disagree with a Completion Notice call us straight away on 01507 601111, option 4 and hold to speak to an advisor.  If you still disagree with our decision, you can appeal in writing to the Valuation Tribunal Service (VTS). Your appeal to the VTS must be submitted within 28 days of the date we serve the notice.

Frequently Asked Questions
Q. Can a Completion Notice be backdated?
A. No. The Notice and completion date must be with immediate effect or up to three months in advance of the property becoming structurally complete.

Q. I am unable to finish the building work by the completion date.
A. When setting a completion date, we cannot consider financial or personal factors. The property does not need to be structurally complete to be banded.