Council Tax bands, charges and completion notices

The Valuation Office Agency (VOA) maintains the Council Tax Valuation List. This includes placing new properties within a Council Tax band and changing bands for properties when necessary. To understand why your property is in a certain band, please go to GOV.UK and search ‘How domestic properties are assessed for Council Tax bands’.

You can ask the VOA to review your Council Tax band if you think it is wrong and you have been the taxpayer for less than six months, or your band has changed in the last six months. If this does not apply you can still ask the VOA to review your Council Tax band, but you’ll need to provide strong supporting evidence showing why you believe your property is in the wrong band. You can find more information about challenging your Council Tax band on VOA’s website. The online service allows you to check your band and submit a challenge if you think your band may be wrong.

Check your Council Tax band

Home-based businesses

Houses in multiple occupation

Council Tax bands and annexes

Domestic properties that are in disrepair or derelict

Bands and charges 2023/2024 [PDF]

Bands and charges 2024/2025 [PDF]

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 may 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.

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 air & 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)

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 you should email within 28 days of the service of the notice providing reasons as to why you wish to challenge the date.   You may also appeal to the Valuation Tribunal within 28 days of the service of the notice:

Valuation Tribunal Service, 2nd Floor, 120 Leman Street, London, E1 8EU
Telephone: 0300 123 2035

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.

Council Tax charges