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.