Unoccupied properties and empty dwellings
An unoccupied property may be exempt if:
- the person who was liable has died, and
- the property has remained unoccupied since the date of death.
It does not need to be unfurnished.
An empty dwelling is exempt indefinitely if:
- it has been unoccupied since the former owner's death, and
- no grant of probate or letters of administration have been made.
The exemption will end six months after probate or letters of administration. The exemption still applies if a relative or friend stays in the property briefly to deal with the affairs.
Exemptions are also applicable:
- to empty properties where a tenant has died but a tenancy agreement has not yet ended and the rent remains payable, or
- if the property was not previously occupied but the deceased was the sole liable party.