Council Tax When Someone Dies: Class F Exemption and the Empty House
In brief
In England, the home of someone who has died is exempt from council tax until probate is granted, and for up to six months after the grant, as long as nobody lives there and it has not been sold or transferred. This is exemption Class F, and the executor has to ask the council for it. After that, normal council tax is due, but no premium for empty or second homes can be added until 12 months after the grant. Wales extended its exemption to 12 months after the grant from April 2026; Scotland's runs to 6 months after confirmation. If someone moves in, the exemption ends and they pay.
Who Pays Council Tax After a Death
Council tax is worked out day by day, so the bill up to the date of death is a debt of the estate and is paid from it, like any other bill the person left. After the death, who pays depends on who is living in the house.
- Someone still lives there, such as a partner or relative: they are the resident and they are liable. If they now live alone they can claim the 25% single person discount. A partner who lived with the deceased may also have been jointly liable for the bill before the death.
- Nobody lives there and the deceased owned it: the estate is liable, through the executors, and the house will usually qualify for the Class F exemption described below.
- Nobody lives there and the deceased rented it: Class F applies while the executor is liable for the rent under the tenancy. Once the tenancy ends, the landlord is liable for an empty property.
The Class F Exemption in England
Class F comes from the Council Tax (Exempt Dwellings) Order 1992. It covers a home that has been unoccupied since the date of death, where the only person who would otherwise pay is the executor or administrator acting as such. GOV.UK puts it simply: you do not need to pay council tax until after you get probate, as long as the property stays empty.
After the grant, the exemption continues for up to six months, provided the house is still empty and is still in the name of the person who died. It ends earlier if the executors transfer the house to a beneficiary or sell it. It is not automatic: GOV.UK says you need to apply, so write to the council.
| Period (England) | Council tax on the empty house |
|---|---|
| Date of death to the grant of probate | Exempt under Class F, with no time limit, while it stays empty |
| Grant to 6 months after it | Still exempt, while empty and not sold or transferred |
| 6 to 12 months after the grant | Normal council tax, but no premium |
| More than 12 months after the grant | The council may add an empty homes or second homes premium |
The Empty Homes Premium and the Probate Exception
Councils in England can add two kinds of premium, and an inherited house can meet either. A house that has been empty and substantially unfurnished for at least a year can be charged the long-term empty homes premium: up to an extra 100% for 1 to 5 years, 200% for 5 to 10 years and 300% beyond that. A house that is still furnished but is nobody's main home can be charged the second homes premium, of up to an extra 100%, since April 2025. Councils decide whether to charge either. The year is counted from when the house first became empty, not from when an exemption ended.
Since 1 April 2025 there has been a mandatory exception for inherited homes. Where the house was covered by Class F and probate or letters of administration have been granted, neither premium can be charged for 12 months from the grant, or until the house is sold if that is sooner. The 12 months run at the same time as the 6-month exemption, so an unsold house pays normal council tax from 6 months after the grant and may face a premium from 12 months.
A separate exception covers a house that is actively marketed for sale, for up to 12 months, and the same owner can use it only once. If the house is still unsold a year after the grant, ask the council whether it charges a premium and whether that exception applies. For a house that is slow to sell, that cost belongs in the decision about price.
Wales and Scotland
Wales changed its rules on 1 April 2026. Class F now lasts until the grant (or until the second anniversary of the death, if no grant has been made by then), and then until 12 months after the grant. For deaths before 1 April 2026, the two years are counted from 1 April 2026. Welsh councils can charge premiums of up to 300% on long-term empty homes, so ask the council how it treats an inherited home once the exemption ends. Older Welsh Government guidance still gives the previous six-month rule.
In Scotland the exemption applies to a home that is nobody's main residence and whose council tax would be paid solely out of the estate. It lasts until confirmation is granted and for up to 6 months after the grant. From 1 April 2026 Scottish councils are no longer limited to doubling the charge on long-term empty homes.
How to Claim the Exemption
Tell Us Once, the government service offered when the death is registered, tells the council to stop Council Tax Reduction, Housing Benefit and a Blue Badge, and removes the person from the electoral register. GOV.UK does not list the council tax bill or the Class F exemption among the things it deals with, so write to the council's council tax team yourself with:
- The name and address of the person who died and the date of death.
- Your name and contact details as executor or administrator, and a copy of the death certificate if they ask for it.
- Confirmation that the house has been empty since the death, and that you are applying for exemption Class F.
- The date of the grant, when you have it, so the council can set the six-month end date.
Looking After the Empty House
From the date of death until everything has been passed on, the executors are legally responsible for the person's property, so an empty house is theirs to protect. These are the main things to deal with.
- Insurance: the Association of British Insurers says home policies usually restrict cover once a home is empty for a set period, often 30 or 60 days, and the Financial Ombudsman says the usual exclusions are theft, malicious damage and escape of water. Tell the insurer about the death, read the unoccupancy terms, and arrange unoccupied property cover if the policy will not continue.
- Water and heating: escape of water is one of the usual exclusions once a house is unoccupied, so a burst pipe may not be covered. Turn off the water at the stopcock, and in winter either keep the heating on low or have the system drained down. Ofwat says the water company may keep charging the owner for an empty property unless the supply is disconnected.
- Security: change the locks if keys are unaccounted for, keep the house looking lived in, and visit regularly. Remove documents and small valuables for safe keeping once they have been listed.
- Post: Royal Mail will redirect a deceased person's mail for up to four years through its special circumstances form, which the executor or someone holding the death certificate can use. The Bereavement Register reduces advertising mail addressed to the person.
- Utilities and the mortgage: give suppliers meter readings as at the date of death and tell them who is now responsible. Tell any mortgage lender too. The mortgage does not end with the death: it is repaid from the estate (often from the sale, or from a life policy if there is one), and a surviving joint borrower stays liable for it.
Contents, Clearance and the Sale
The contents are part of the estate, and their value on the date of death goes into the probate figures. Value them, and agree what the beneficiaries are keeping, before anything is sold, given away or cleared. Once a clearance firm has emptied the house, there is no record of what was there or what it was worth.
Timing matters for council tax as well. The exemption ends six months after the grant in England, or on transfer or sale if sooner, and the premium can follow from twelve months. Having the house valued, cleared and on the market before the grant keeps the empty months to a minimum.
Next step
If the estate needs a valuation, tell us what needs valuing and where it is. We will introduce an independent valuer who covers it, with no obligation to instruct them.
Frequently Asked Questions
01Do you pay council tax on a deceased person's house?
Not while it is empty and waiting for probate. In England an unoccupied home of someone who has died is exempt under Class F until the grant, and for up to six months after it if it has not been sold or transferred. You need to apply to the council. Council tax owed up to the date of death is paid from the estate.
02How long is a property exempt from council tax after a death?
In England, from the death until the grant of probate with no time limit, and then for up to six months after the grant. In Wales, since April 2026, until the grant (or two years after the death if there is no grant by then) and then for 12 months after it. In Scotland, until confirmation and for up to six months after it.
03Does the exemption still apply if a relative moves in?
No. Class F only covers a house that has been empty since the death. Anyone who moves in becomes the resident and is liable for council tax, with a 25% discount if they live there alone.
04What happens to council tax when the house is transferred or sold?
The exemption ends when the executors transfer the house to a beneficiary or sell it. From transfer the beneficiary is liable as the new owner, and from completion of a sale the buyer is. Tell the council the date so the estate's account can be closed.
05Who pays council tax if the deceased was renting?
While the tenancy continues and the executor is liable for the rent, the empty home qualifies for Class F. Once the tenancy has ended and the keys are returned, the landlord is liable as the owner of an empty property.