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  • Writer's pictureEmma Aslett

Council Tax Exemption – Probate

The government is currently considering whether to temporarily exempt properties awaiting probate from the increase in the council tax surcharge for vacant or second home in England (only).

STEP have said:

“Currently, unoccupied properties that have become vacant due to the death of the owner or tenant, and where no one is liable for council tax except an executor or administrator, are exempt from council tax until probate is granted. Following a grant of probate (or letters of administration) a further ‘Class F exemption’ period of up to six months is possible where the property remains unoccupied and has not been sold or transferred to someone else. After that, the normal rules on the application of council tax to empty properties apply. Where a property has been unoccupied and substantially unfurnished for at least one year, it may become liable for the long-term empty homes council tax premium immediately. In some circumstances, this one-year period could even start before the previous owner dies.

Alternatively, if the property has been unoccupied since the previous owner’s death, and is substantially furnished, it could become liable for the new council tax second homes premium immediately after the Class F exemption period has ended.”

Let’s see what happens…

Emma Aslett

0207 183 4595

The information provided in this article is not intended to constitute professional advice and you should take full and comprehensive legal, accountancy or financial advice as appropriate on your individual circumstances by a fully qualified Solicitor, Accountant or Financial Advisor/Mortgage Broker before you embark on any course of action.


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