Exemption criteria

A property that is unoccupied is exempt if the person who was liable for council tax has died and the property has remained unoccupied since the date of death. It does not need to be unfurnished.

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 property where the former occupant has died

Duration of exemption

The exemption is awarded indefinitely providing the property has been unoccupied since the occupier's death and no grant of probate or letters of administration have been made.

The exemption ceases six months after probate or letters of administration have been granted or in one of the following situations:

  • it's passed to a beneficiary
  • it becomes occupied or has been sold.