Housing: Construction
The question
To ask the Secretary of State for Housing, Communities and Local Government, whether her department has issued guidance on whether council tax can be levied on new build, structurally completed dwellings which are not connected to utilities and are not habitable as a consequence.
Answered by Ministry of Housing, Communities and Local Government
Council tax becomes payable on a new-build dwelling when a local authority determines that it has been substantially completed, or will be substantially completed within three months. The authority will issue a completion notice to the Valuation Office specifying the completion date, when liability begins. Local authorities are responsible for administering this process in accordance with the legislation. The Department has not issued specific guidance on this.
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