Is Council Tax payable on the home of someone who has died?
When someone dies and their home is left empty, it is usually exempt from Council Tax under the Class F exemption while the estate is dealt with. The exemption continues during probate and for a set period after it is granted. You inform the council and provide the date of death.
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Check what you're owed →The Class F exemption recognises that an estate takes time to settle. While the property remains empty and the deceased person was solely liable, no Council Tax is charged. This avoids the estate being billed during the period before anyone can deal with the home.
The exemption typically lasts while probate or letters of administration are being obtained, and continues for a defined period after that grant is issued, provided the property stays empty and unsold. Once it is sold, transferred to a beneficiary, or someone moves in, the exemption ends.
It is important to keep the council informed of progress, including when probate is granted and when the property is sold or occupied, so the right charge starts at the right time. The executor or administrator handles this as part of settling the estate.
How to claim the Class F exemption
- Notify the council. Tell the council the date of death and that the property is now empty.
- Provide estate details. Confirm who is dealing with the estate and the probate position.
- Update on probate. Tell the council when probate or letters of administration are granted.
- Report the sale or transfer. Inform the council when the home is sold, transferred or reoccupied so the charge restarts correctly.
Frequently asked questions
- What is the Class F exemption?
- It is the Council Tax exemption for a property left empty after the sole liable occupier has died, lasting through probate and for a period after the grant.
- When does the exemption end?
- It ends when the property is sold, transferred to a beneficiary, reoccupied, or a set period after probate is granted, whichever comes first.
- Who deals with the council?
- The executor or administrator of the estate usually handles Council Tax matters as part of settling the deceased person affairs.
- Does the exemption apply if someone still lives there?
- No. It applies to an empty property. If another adult was already living there, different rules and possibly a discount apply instead.
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