FOI request (FOIR-773735321)

Treatment of new build dwellings that are unoccupied, unfurnished, and unsold for council tax purposes

Requested Mon 15 December 2025
Responded Mon 23 February 2026

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Response

Please accept my apologies for the delay in responding. 

We are unable to provide answers to all questions as we do not hold records of them.

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?

Answer: A property will be considered to have reached a stage of substantial completion when it meets the following criteria:

1. The basic structure is complete, for example all external walls and roof in place.

2. Internal walls are built (although not necessarily plastered).

3. Floors laid (although the screed or top coat of concrete need not have been laid).

In order to be considered and ready for banding, the following work does not need to have been carried out:

1. Internal decoration of the property.

2. Final fitting of sanitary ware and kitchen units (often left to the occupiers requirements)

3. Final fitting of electrical plug points and switches

4. Final connection of water, gas and electricity (although services should be laid on to the site).

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

Answer: Yes, a full charge is applicable as Hastings Borough Council do not offer any discounts or exemptions for empty properties.

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?

Answer: Information not held 

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?

Answer: Information not held

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 Of the instances in Question 4, in how many cases has the authority withdrawn the original Completion Notice and issued a new notice with a revised date?

Answer: Information not held 

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?

Answer: Zero

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? 

Answer: Zero