Council Tax After a Death

When someone passes away, the council tax on their home changes straight away. You may be entitled to an exemption, a discount, or both, and neither is applied automatically. Knowing what to claim, and when, can save hundreds of pounds at a time when money is often tight.

A miniature model house with keys on a table — Photo by Avi Waxman on Unsplash

25% off

Single person discount if one adult remains

6 months

Exemption from the date of the grant, in England

Class F

The exemption code for properties left empty after death

Important: Council tax rules and discretionary discounts vary between local authorities, and the information here covers the standard rules in England. Wales changed its rules on 1 April 2026: there, an empty home is exempt while no grant has been obtained and the second anniversary of the death has not passed, or where the grant was made less than twelve months ago. Scotland uses the same six-month period as England, counted from the grant of confirmation. Northern Ireland has domestic rates rather than council tax, and a property left in the hands of a personal representative can be excluded from rates entirely, though you have to apply to Land and Property Services for it. Always contact your local council directly to confirm what applies.

What you need to know

Notify the council as soon as possible

The council needs to know about the death so they can adjust the council tax account. If you used Tell Us Once when registering the death, the council will be notified automatically. If not, contact them directly by phone or in writing. They will need the date of death, their full name and address, and details of anyone else living at the property. Most councils have a dedicated bereavement team who can deal with this quickly.

Single person discount (25% off)

If one adult remains living in the property, they can claim a 25% single person discount. This takes effect from the date of death, not from when you apply, so you will receive a backdated adjustment. Apply to your local council as soon as possible. You can usually do this online or by phone. Students, people with severe mental impairments, and live-in carers do not count as adults for council tax purposes, so even if they are in the property, the remaining adult may still qualify.

Class F exemption for empty properties

If the property is left empty (because they lived alone, or because everyone else has moved out), it qualifies for a Class F exemption. In England, no council tax is payable from the date of death for as long as the home stays empty and the personal representative is the only person liable. There is no time limit on that while you are still waiting for probate. Once a grant of probate or letters of administration is made, the exemption runs for a further six months from the date of the grant, not from the date of death. It ends sooner if the property is sold or transferred to a beneficiary. The exemption is not automatic. You must apply to the council and provide a copy of the death certificate, then send them a copy of the grant when you have it so they can work out the six months correctly.

What executors are responsible for

Council tax on the property is paid from the estate, not out of the executor's own pocket. During the Class F exemption period, nothing is owed. Once the exemption ends, full council tax becomes payable and should be paid from estate funds. If the property is sold or transferred to a beneficiary before the exemption expires, the new owner becomes responsible from that point. Keep all council tax correspondence and receipts as part of the estate records.

Second adult rebate

The second adult rebate was abolished in England in April 2013 as part of council tax benefit reforms. It still exists in Wales and some parts of Scotland. If you are in Wales or Scotland and another adult remains in the property but is on a low income (for example, receiving Jobseeker's Allowance, Income Support, or Pension Credit), you may be able to claim a second adult rebate instead of the single person discount. Check with your local authority whether this applies in your area. In England, the 25% single person discount is the main reduction available if you become the sole adult occupant.

Council tax reduction (benefit) changes

If they were receiving council tax reduction (formerly council tax benefit), this stops on the date of death. The surviving partner will need to make a new claim in their own name, based on their own income and circumstances. Do this promptly, as some councils will backdate claims but others will not. If the surviving partner is a pensioner on a low income, they are very likely to qualify for a council tax reduction in their own right.

After the exemption period ends

Once the Class F exemption expires (six months after the date of the grant, in England), full council tax becomes payable on the property. If the property is still empty, some councils charge a premium on top of the standard rate for long-term empty properties. In England, that premium cannot be charged on a home that was exempt under Class F until at least a year has passed since the grant was made, so there is a little more breathing space than you might expect. It is worth asking the council about any discretionary discounts or hardship relief if the estate is taking longer than expected to administer. Every council has slightly different policies, so always ask.

Common questions about council tax after death

Do I have to pay council tax on an empty property after someone dies?

Not immediately. An empty property qualifies for the Class F exemption, so no council tax is payable while the home stays empty and the personal representative is the only person liable. In England there is no time limit while you are waiting for probate, and once the grant is made the exemption runs for a further six months from the date of the grant. You must apply to the council for it. After that, full council tax applies, paid from the estate.

How do I get a council tax exemption after a death?

Contact your local council's council tax department and tell them about the death. Provide the death certificate and explain that the property is empty. They will apply the Class F exemption from the date of death. If you used Tell Us Once, the council may already have been notified, but it is still worth calling to confirm.

How long does the council tax exemption last?

In England it runs from the date of death, with no time limit while you are waiting for probate, and then for six months from the date the grant is issued. The six months runs from the grant, not from the death, so if probate takes 4 months the total is 10 months or more. It ends sooner if the property is sold or transferred to a beneficiary. Wales, Scotland and Northern Ireland have different rules.

Can I claim single person discount after bereavement?

Yes. If there is now only one adult living in the property, you can claim a 25% single person discount. This is backdated to the date of death. Apply to your council online, by phone, or in writing.

Is the executor responsible for paying council tax?

The executor is responsible for managing the estate's finances, which includes paying council tax from estate funds. The executor does not pay from their own pocket. If the property is empty, the Class F exemption should cover the initial period. After that, any council tax due is an estate expense.

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