Skip to main content

Exemption criteria

An exemption may apply when:

  • the person who last lived at the property has passed away
  • the property remains unoccupied since the date of death
  • the deceased was either the sole owner who had a freehold or leasehold interest in the home, or a sole tenant who had an interest in the property (and where the personal representative) remains liable to pay rent. 

Exemption conditions

Representatives of the deceased person should provide:

  • a copy of the death certificate
  • full contact information about who is dealing with the deceased person’s affairs.

It is important that executors inform the council tax office of:

  • the date probate is granted
  • when the estate is settled (letter of administration)
  • details of the transfer or sale of the property (if owned) including the new owner name
  • details of the end date of the tenancy (if rented).

The council tax office may periodically contact the executors to review entitlement to the exemption.

After probate has been granted, provided the property remains empty and in the control of the estate of the deceased, a further 6 months exemption is applicable then the full amount of council tax will be payable.

If the property is unoccupied and unfurnished for longer than 2 years from date of death, then a premium charge may apply. See Empty and unoccupied properties for more detail.

The exemption may end earlier if:

  • the property becomes occupied
  • the property is sold or transferred to someone else
  • the property is re-let.

When does the exemption not apply?

Where a property was occupied by more than 2 adults and all names (including the deceased person) appear on the council tax bill, liability will transfer to the remaining liable persons.

This is a general guide to council tax and is not a substitute for any relevant regulations or statutes.

How to apply

You need to download and complete the application form and send it to the address on the form.

Apply for an exemption on a dwelling left empty by a deceased person

You may need to provide supporting information in addition to the application form.

Other discounts or exemptions that may apply affecting the deceased person

If the deceased person was in a hospital for 6 or more consecutive weeks or a care home and they did not return to their home for any period before they passed away, the following discount may apply:

Supporting evidence should include:

  • hospital: written confirmation (or evidence) from the hospital that the person has been admitted.
  • care home: name, address, contact details (telephone and email), ward/suite, date of admission.

In addition, the following discount or exemption may also apply to: