Council Tax on Empty Property After Death: Exemptions Explained

One of the less well-known aspects of estate administration is that council tax on a deceased person's empty property is not automatically waived. However, a specific exemption — the Class F exemption — provides relief during the administration period and beyond. Knowing how to apply, and how long the exemption lasts, can save the estate hundreds of pounds.

The Class F Council Tax Exemption

The Class F exemption is a statutory council tax exemption set out in the Council Tax (Exempt Dwellings) Order 1992. It applies to a dwelling that:

• Was the sole or main residence of a person who has died
• Is now unoccupied (no one has moved in since the death)
• Is owned by or held on behalf of the estate (not already transferred to a beneficiary)

The exemption applies from the date of death and continues for the full period of estate administration, then for up to 6 months after the Grant of Probate or Letters of Administration is issued, provided the property remains unoccupied and has not been sold or transferred.

In practical terms, this means the estate should pay no council tax at all while probate is pending and for up to 6 months afterwards — as long as the property remains empty and in the estate's ownership.

How to Apply for the Class F Exemption

The Class F exemption is not applied automatically by the council. You must contact the council tax department of the relevant local authority and provide evidence to support the claim. Most councils will ask for:

• A certified copy of the death certificate (councils will usually accept a clear photocopy)
• Evidence of your authority to deal with the estate — this can be a copy of the will naming you as executor, or, once obtained, a copy of the Grant of Probate or Letters of Administration
• Confirmation that the property is currently unoccupied
• Your contact details so the council can send correspondence to you rather than to the deceased

Contact the council as soon as possible after the death. You can do this by telephone, online, or in writing. Many councils have an online bereavement notification form that handles multiple services simultaneously, or you can use the government's Tell Us Once service (gov.uk/after-a-death/organisations-you-need-to-contact-and-tell-us-once) which notifies multiple government bodies, including the local council, in one step.

The exemption can be backdated to the date of death, so even if you do not apply immediately, you should not be charged council tax for the period from the date of death.

What Happens After the Exemption Period Ends

Once the 6-month post-probate period expires, the Class F exemption ends and the estate becomes liable for council tax at the full rate. Most councils also apply a council tax premium to properties that have been empty for more than 1 year (the premium rate varies by council, but is typically 100% extra, meaning the estate could pay double the standard rate).

This creates a strong financial incentive to resolve the estate and either sell or transfer the property within the exemption period. If estate administration is taking longer than anticipated — for example, due to probate delays or complex family circumstances — it is worth informing the council and asking whether any discretionary relief is available.

Some councils offer a discretionary empty property discount of up to 100% in exceptional circumstances, though this is not guaranteed.

Furnished Versus Unfurnished Properties

Whether the property is furnished or unfurnished does not affect eligibility for the Class F exemption — the exemption applies in either case, provided the other conditions are met (unoccupied, in the estate's ownership, was the deceased's home).

This is different from the general empty property rules (which apply outside the bereavement context), where furnished properties may be treated differently. For Class F specifically, furnishing status is not a relevant factor.

It is worth noting that if the property is let to a new tenant during the estate administration period, the Class F exemption ends immediately and the tenancy would be charged council tax in the normal way. This is unusual during estate administration but may arise if the estate is generating rental income from the property.

Scotland and Northern Ireland: Different Rules

Scotland: Council tax in Scotland is collected by local authorities and the rules on exemptions are set by the Scottish Government. An equivalent exemption applies for properties left empty after the death of a sole occupant, though Scottish councils have greater discretion on the duration and conditions of the relief. Some councils in Scotland will grant 12 months' full exemption rather than the English 6-month post-probate limit. Contact the relevant Scottish council directly to establish what applies in your specific area.

Northern Ireland: Northern Ireland uses a domestic rates system rather than council tax. Rates are collected by Land and Property Services (LPS). An exemption from rates applies to properties left empty following the death of the occupier, broadly similar in effect to the Class F exemption. Contact LPS at nidirect.gov.uk/lps for specific guidance.