Class F Council Tax Exemption¶
The Class F exemption removes council tax from a property left empty because the only or main resident has died. It is set by the Council Tax (Exempt Dwellings) Order 1992 and applied by every local authority in England, Wales, and Scotland. [source: gov-uk/council-tax-2026-04-29.html]
The exemption runs in two stages. Before grant of probate or letters of administration is issued, the property is exempt from council tax for as long as it remains unoccupied and the deceased was the sole liable person — there is no time limit on this stage. After the grant is issued, the exemption continues for a further 6 months provided the property remains unoccupied and is still owned in the name of the person who died (i.e. has not yet been transferred to a beneficiary or sold). [source: gov-uk/council-tax-2026-04-29.html]
The exemption is not automatic. The local authority needs the date of death, the property address, and confirmation that the property is unoccupied. Most councils accept this notification online or in writing; some ask for a copy of the death certificate. Once the 6-month post-grant window ends, full council tax becomes payable on the estate, and many councils additionally levy an empty-property premium on long-term empty homes. [source: gov-uk/council-tax-second-homes-and-empty-properties-2026-04-29.html]
Northern Ireland uses a different system (rates assessed by Land & Property Services); the Class F exemption does not apply there. Equivalent reliefs in Scotland use the same numbering and broadly the same rules.
Last verified: 29 April 2026 against gov.uk/council-tax.