Empty property exemptions

Empty property due to death of the owner

An empty property may be exempt indefinitely if:

  • it has been unoccupied since the former owner's death, and
  • no grant of probate, or letters of administration, have been issued

The exemption will end six months after probate or letters of administration have been issued. The exemption still applies if a relative or friend stays in the property briefly to deal with the affairs.

Unoccupied properties

An unoccupied property may be exempt if:

  • the person who was responsible for the council tax has died, and
  • the property has remained unoccupied since the date of death

The property does not need to be unfurnished.

Exemptions are also available for:

  • 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 only person responsible for the council tax

Supporting documents

You will need to provide proof of the following:

These are required at date of death:

  • Deceased form
  • Date of death
  • Contact name and address for correspondence to be sent

These are required on grant of probate:

  • Deceased form
  • Copy of probate confirming date granted and details of beneficiaries


Apply for an exemption following the death of the owner

To apply you will need to:

  • Download and complete the application form
  • Scan your supporting documents and application form using either a scanner or taking a picture of it using your mobile phone.
  • Attach the image and answer all the questions on the evidence form.