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.

1. 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?
A property is usually regarded as substantially complete if:
• The basic structure is finished
• External walls built
• Roof fully in place
• Windows and external doors are fitted
• Essential services are installed: electrical wiring, plumbing, drainage connections (they do not have to be commissioned or connected to a live supply yet)
• Internal walls are built
• Bathrooms and kitchens are installed or can be installed quickly ( sanitary ware does not have to be connected).
• Only finishing works remain: decoration, floor coverings, kitchen appliances, final fixtures and fittings
Capable of completion within 3 months
Even if the property is not habitable, a completion notice can still be served if:
• The remaining work is minor or cosmetic, and
• A reasonable builder could finish it within 3 months, assuming normal availability of labour and materials

2. Are full council tax charges applied to new build dwellings that are unoccupied, unfurnished, and unsold, or is a discount or exemption implemented?
A full charge is applied to a new build dwelling that is unoccupied, unfurnished and unsold.

3. How much council tax revenue has been raised from unoccupied, unfurnished, and unsold new build dwellings in each of the past three financial years?
We do not have a report available that would provide this information.

4. 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?
We do not keep a specific record of these disputes; there are very few. Our Inspector would usually try to discuss a completion date that maybe contentious, with a developer, to resolve any issues before issuing a completion notice.

5. 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?
Please see the above response.

6. 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?
There have been no Valuation tribunals in the last 3 years challenging a Council Tax completion notice.

7. 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?
There have been no Valuation tribunals in the last 3 years challenging a Council Tax completion notice.
Not applicable as none have gone to tribunal.