Written question asked by James Cleverly (Conservative) on Friday, 28 August 2026, in the House of Commons. It was due for an answer on Wednesday, 2 September 2026. It was answered by Jim McMahon (Labour) on Tuesday, 8 September 2026 on behalf of the Ministry of Housing, Communities and Local Government.

Housing: Construction

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.

Answer: 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.

Secondary information