Unoccupied property Council tax exemptions

Properties unoccupied due to death of owner/occupier (exempt class F)

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, the exemption will continue up to a date six months after a grant of probate or letters of administration are obtained, provided the property remains unoccupied. If a tenant and sole occupier of a property liable to pay council tax charges dies, an exemption will apply provided the property remains unoccupied and the tenancy remains in effect.

Once the tenancy has been terminated, council tax liability on the part of the deceased's representatives ceases and reverts to the landlord.

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 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 that your property or your current situation falls under this exemption please apply for a council tax exemption using our online form.