Council Tax After a Death UK (2026): Exemptions, Discounts & What to Do

Yes — an unoccupied property that was the sole or main residence of someone who has died is exempt from council tax under Class F of the Council Tax (Exempt Dwellings) Order 1992. The exemption applies from the date of death and continues until a grant of probate or letters of administration is obtained, and then for a further six months after the grant is issued. After that six-month post-grant period, the property becomes liable for council tax again. If the property is sold or a new occupier moves in before the exemption expires, liability starts on the date of the change.

While the property is exempt (Class F), no council tax is payable by anyone. Once the exemption ends — either because the post-probate six-month period has elapsed or because someone moves in — the person liable is the person who takes ownership or occupation of the property. During the estate administration period, the executor or administrator is responsible for notifying the council and managing the property; if the exemption runs out before the property is sold or transferred, the estate (and ultimately the executor) must pay the council tax from estate funds until the property is dealt with.

If a joint occupier or another resident continues to live in the property after the death, the Class F exemption does not apply — the property is not unoccupied. Instead, the surviving resident becomes the liable person for council tax in the normal way. If the surviving resident is now the only adult in the property, they become entitled to a 25% single-person discount (assuming no other adult has moved in). They should notify the council of the death and the change in occupancy to have the discount applied.

Contact the local council (the billing authority for the property) directly by phone, online form, or letter. You will need to provide: the deceased person's name, the date of death, the property address, and confirmation that the property is now unoccupied. Many councils also accept notification through the government's Tell Us Once service (which you set up when registering the death), which notifies the local council's council tax department automatically. Once notified, the council should apply the Class F exemption and issue a revised bill or a nil bill for the property.

If obtaining a grant of probate takes a long time (which is common — six months or longer is not unusual), the Class F exemption continues throughout that period. The exemption runs from the date of death through to the grant of probate and then for a further six months after the grant. A long probate process therefore extends the council tax-free period. There is no upper limit on how long the pre-grant part of the exemption lasts; the six-month clock starts only once probate is granted.

No. The six-month period after the grant of probate is a fixed statutory exemption period and cannot be extended by the council. Some councils previously offered discretionary extensions or further exemptions for properties being actively sold, but this practice has become less common and councils are not obliged to grant it. If the property has not been sold or transferred within six months of probate, the estate must start paying full council tax. This is an important consideration for executors managing properties that are slow to sell.

Some properties are exempt from council tax on their own merits — for example, a property occupied by a severely mentally impaired person, a student-only household, or a property left empty and unfurnished. If the deceased's property already had a council tax exemption before the death, the position after death depends on which exemption applied. The Class F exemption on death typically takes priority. Contact the council to confirm how the existing and new exemptions interact in your specific case.

If council tax was paid by direct debit after the date of death (because the bank account had not yet been frozen or the direct debit had not been cancelled), the overpayment can usually be reclaimed from the council. The executor should write to the council, confirm the date of death and the date the Class F exemption applies, and request a refund of any tax paid after that date. Keep records of any overpayment correspondence as part of the estate accounts.

Yes. Council tax exemption rules for deceased persons' properties differ across the UK. In Scotland, the exemption rules are similar but administered under Scottish regulations. In Northern Ireland, rates (not council tax) apply; bereavement-related relief and exemptions are handled differently by the Land and Property Services (LPS). This guide covers England and Wales only.