Completion notices

What if a property is complete but not occupied?

If the property is complete, the council will serve a completion notice on the owner as soon as is reasonably practicable. A completion notice cannot be backdated, even if the property has been completed for some time.
New properties, whether newly constructed or created by conversion, which are unoccupied and substantially unfurnished will be subject to a full charge when it is brought onto the council tax list.