A completion notice is a document that specifies the 'completion date' for newly built properties. It is the date the property becomes a dwelling for council tax purposes, and is the date it is entered into the valuation list.
The completion notice is issued in accordance with Schedule 4A of the Local Government Finance Act 1988 and Section 17 of the Local Government Finance Act 1992.
Where a domestic property is structurally complete, or where 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 defined as ' the person entitled to possession'.
Where work on a property is not yet completed, the completion notice can be served specifying a final completion day up to 3 months from the date of service; this should reflect the new time reasonably required to complete the work on the property.
Legislation does not provide a definition of 'complete' in respect of new properties and therefore it is up to each local authority to determine their own policy.
A completion notice may be served up to 3 months in advance of the day on which we specify that a property is complete. Therefore, whilst at the date when the notice is sent, the property may not be complete.
The important date to bear in mind is the date that we are specifying as the date of completion.