Wednesday, 10 February 2016

Appeals against completion notices for dwellings


Completion notices

Billing authorities (local councils) usually serve completion notices on new properties, or on properties that have been substantially, structurally altered. A completion notice gives the day the council thinks your property was finished by, or could have been finished by. This is the date from which council tax will be payable for the dwelling.

How to appeal

If you disagree with this date you can appeal to the Valuation Tribunal, who can determine a different date. You need to appeal within four weeks of receiving the notice from the billing authority. The President has discretion to accept an appeal application made out of time, but you must have a good reason for this. You should include a statement about why the application is made out of time when you submit the appeal form. You must appeal in writing and you must include a copy of the completion notice. Please note that you have to make a separate appeal for each completion notice that you receive.


Click here to access our forms 


At the hearing the Valuation Tribunal will be interested in the exact state the property was in when the council served the completion notice.

You can support your appeal by

  • Showing photographs
  • Giving a list of the work that still needed to be done when you received the completion notice; and
  • Telling the panel how many days you think it would have taken to finish when you received the completion notice.


If you are unhappy with the Tribunal’s decision you can appeal to the High Court, but only if you do not believe that the Valuation Tribunal correctly interpreted the law. You must make an appeal within four weeks of the date of the Tribunal’s decision. You may wish to take legal advice first, as the Administrative Court will charge a fee for making an appeal and costs can be awarded against the losing side.

You can get copies of their appeal form from:

The Administrative Court, Royal Courts of Justice, Strand, London WC2A 2LL
Phone: 020 7947 6000

More information

You can find more information in

Council Tax Guidance Manual

Click here to view our Council Tax Guidance Manual


Practice Statements (rules & procedures)

Click here to view Practice Statements that you should be aware of if you intend making an appeal to the Tribunal

Contact Us
Link to council tax section of GOV.UK