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


To apply you will need to:

  1. Download and complete the application form
  2. Scan your supporting documents and application form using either a scanner or taking a picture of it using your mobile phone.
  3. Send the documents and form to your computer eg by email or text.
  4. Attach the image and answer all the questions on the evidence form.

Supporting documents

You will need to provide proof of the following:

Required at date of death

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

Required on grant of probate

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