This exemption applies when a property is left unoccupied following the death of the person liable to pay the council tax and a grant of probate or letters of administration have not been awarded.

The exemption will cease six months after grant of probate or letters of administration have been awarded.

The exemption will also cease in the following instances:

  • If the property becomes occupied or
  • If the property is sold or transferred to a beneficiary or
  • By re-letting of a rental property

Should the property still be in the control of the executors of the estate when the Class F exemption expires, the executors will become liable for a council tax charge.

They are liable for the charge until ownership is officially transferred, or the property becomes occupied.

The council tax charge will be 100% or 90% depending on whether furniture remains in the property.

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Last updated: Mon 18 May, 2020 @ 13:04