Completion Notice for Council Tax on New dwellings. Notice Invalid, now what?

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  • Completion Notice for Council Tax on New dwellings. Notice Invalid, now what?

    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. This is under the Local Government Finance Act 1988 (LGFA 1988) - Schedule 4A.

    In case where the actual notices are invalid (for procedureal reasons) can the LA request Council tax backwards?

    Here is a link to the Council tax manual:

    There on page 96, it says as follows:

    Entry in the Valuation List
    There is no requirement for a billing authority to serve a notice if it is of the opinion that a new building has been completed. If there were, the inability to backdate the completion day could result in a significant loss of council tax in a case where a dwelling had in fact been completed for some time before it came to the authority‟s attention. The listing officer has the power to direct an authority not to issue a notice in such circumstances, and he may then enter the dwelling into the valuation list from the earlier day on which it actually came into existence.

    So my question is: if that apllies only where the LA had full knowledge of the dwelling but served incorrect notices, now the notices are being challenged, can the LA simply turn around and ask teh listing officer to to enter int o the valuation list? or is the above only when they had no knowledge.

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