New Properties and Completion Notices

Information on how we decide on when a new property is complete and therefore liable for Council Tax, completion dates and how you can appeal your completion notice.

Completion Dates

We consider a property as 'complete' when:

  • the basic structure is complete (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:

  • internal decoration
  • final fitting of sanitary ware and kitchen units
  • final fitting of electrical plug points and switches
  • final 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.

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.


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

Please appeal in via Email:


Write to: The Revenues Service, Council Offices, Wallfields, Hertford SG13 8EQ.

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