Council Tax Completion Notice
What is a completion notice?
A completion notice is issued when a newly constructed building is considered complete for
Council Tax purposes.
This may be prior to a completion notice that is issued by the Planning Department.
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.
Council Tax Completion Notice Policy
Substantially Complete
Where work remains to be done which is customarily done to a building of the type in
question after the building has been substantially completed.
It shall be assumed that the building has been, or can be reasonably be expected to be
completed at the end of such period, beginning with the date of its completion, apart from
the work as is reasonably required for carrying out the work.
A property will be considered to have reached a stage of substantial completion when it
meets the following criteria:
Shell and Core:
1.
2.
3.
4.
5.
6.
7.
8.
All external walls are complete.
Roof tiles are laid.
Ceilings are in place.
Floors have been laid.
Staircase(s) have been fitted.
External Doors fitted.
Windows fitted.
A permanent availability of gas/electric/water is laid up to the property (but not
necessarily connected).
First Fix:
The position from foundation up to plastering:
1.
2.
3.
4.
5.
6.
7.
Cutting and laying of joists
Erecting studwork and partitioning
Fixing door linings
Fixing window boards
Assembling and erecting staircase(s)
Plasterboards
Fixing cable network around shell
From the point of First Fix, the Borough Council of Wellingborough would consider the
property as being substantially complete.
With a competent workforce Second Fix works required after plastering, could be carried out
in a reasonably short period of time.
Second Fix:
1.
2.
3.
4.
5.
6.
7.
8.
Hanging of internal & external doors
Fixing of skirting, architraves & decorative mouldings
Finishing off staircases and balustrade
Installation of power points
Installation of light fittings, switches, handles and locks
Boxing in – waste runs and sanitary ware
Radiators and boilers
Guttering and down pipes
Final Fix:
Work carried out after painting and decorating
1. Fitting and fixing
2. Electrical testing and connection
Fitting Out
The building may be treated as completed on a date arrived at by adding on to the date of
substantial completion the time reasonably required for carrying out that work.
Therefore, if a building is substantially complete the Borough Council of Wellingborough can
set a completion date at the end of the period starting with the date of substantial completion
and allowing such time as is reasonably required for carrying out the remaining works.
This allows for such buildings which are finished to a shell and are not fitted out until a tenant
or purchaser is found.