Unoccupied property Council Tax exemptions

Properties left empty because the owner/occupier or tenant has died may be exempt from council tax.

In the case of the death of an owner/occupier, once probate has been granted or letters of administration obtained, the exemption will continue for up to six months from the date granted, provided the property remains unoccupied or unless the property is sold or ownership is transferred to the beneficiary of the will.

Please supply a copy of the death certificate, name and address of next of kin and copy of grant of probate or letters of administration (when obtained). Please also advise if the property becomes occupied or is sold or transferred to a beneficiary (at the time this change occurs).

In the case of the death of a tenant who lived in a property alone and was liable to pay council tax, an exemption will apply provided the property remains unoccupied and the tenancy remains in effect. Once the tenancy has been terminated council tax liability reverts to the landlord.

Please supply a copy of the death certificate and name and address of next of kin. Once the tenancy is terminated please advise of the date of termination and provide the landlord’s name, address and confirm whether the property was a furnished or unfurnished let.

Please note: if a council taxpayer dies without leaving a will and no relatives can be traced, an exemption will apply from the date of death. In that event, the liability for council tax falls on the treasury solicitor, an officer of the government. 

If you think a property or your current situation falls under this exemption please apply for a council tax exemption using our online form below, attaching the required documentation.