Details of how completion of new builds is determined for Council Tax purposes
Request received 15 December 2025
Under the Freedom of Information Act 2000, I would like to request information regarding the treatment of new build dwellings that are unoccupied, unfurnished, and unsold for council tax purposes. Specifically, I would be grateful if you could provide information for the past three financial years.
- For the purposes of serving a Completion Notice for council tax, at what stage of construction does the authority consider a property to be “substantially complete” or “capable of being completed within three months”? For example, is this considered only when final fixtures/fittings are outstanding, or when the roof, windows, doors, and main structure are in place?
- Are full council tax charges applied to new build dwellings that are unoccupied, unfurnished, and unsold, or is a discount or exemption implemented?
- How much council tax revenue has been raised from unoccupied, unfurnished, and unsold new build dwellings in each of the past three financial years?
- How many instances in each of the past three financial years has a developer challenged the completion date set out in a Completion Notice served on a new build dwelling that is unoccupied, unfurnished, and unsold?
- Of the instances in Question 4, in how many cases has the authority withdrawn the original Completion Notice and issued a new notice with a revised date?
- How many instances in each of the past three financial years has a developer appealed the completion date set out in a Completion Notice served on a new build dwelling that is unoccupied, unfurnished, and unsold to the Valuation Tribunal?
- Of the instances in Question 6, in how many cases has the Valuation Tribunal upheld the appeal by a residential developer regarding the completion date set out in a Completion Notice for a new build dwelling that is unoccupied, unfurnished, and unsold?
Responded 8 January 2026
We consider a property as complete when:
• the basic structure is complete, once the property is watertight (for example, external walls and a roof in place)
• internal walls are built (not necessarily plastered)
• floors are laid (although the screed or topcoat of concrete need not have been laid)
2. New build dwellings are charged Council Tax from the day that it is deemed that the property is completed. A discount of 100% is given for the first 2 weeks after which 100% is charged. If the property remains EUU after this date 200% Council Tax is charged, after 5 years 300% is charged and after 10 years 400% is charged.
3. 2023/24 - £56,055.04
2024/25 - £159,086.89
2025/26 - £158,047.66
4. 10
5. 0
6.
Decisions - Valuation Tribunal Service – GOV UK
Listed For Hearing - Valuation Tribunal Service – GOV UK
Registered Awaiting Listing - Valuation Tribunal Service – GOV UK
7.
Decisions - Valuation Tribunal Service – GOV UK
Listed For Hearing - Valuation Tribunal Service – GOV UK
Registered Awaiting Listing - Valuation Tribunal Service – GOV UK