Council Tax After a Death¶

Council tax does not stop when someone dies. The local authority continues billing the property, and the executor remains responsible for ensuring it is paid out of the estate, until either the property is reoccupied, sold, transferred to a beneficiary, or the Class F exemption applies.

The good news is that an empty property left behind by the death qualifies for the Class F exemption — full council tax relief — for as long as it remains empty up to grant of probate, and a further 6 months thereafter. The exemption is generous but it is not automatic, and the council needs to be told.

If you can only do one thing today: Notify the council in writing that the bill payer has died and the property is unoccupied (or that the household composition has changed, if someone is still living there). Quote the council tax account number from the most recent bill, the deceased's name, the date of death, and a contact address for correspondence. Most councils accept this online; all accept it by post or email. The Class F exemption runs from the date of notification, not the date of death, in some councils — so do this early. [source: gov-uk/council-tax-2026-04-29.html]

The Class F exemption: empty property of the deceased¶

The Class F exemption removes council tax entirely from a property that is empty because the only or main resident has died. It runs in two stages. [source: gov-uk/council-tax-2026-04-29.html]

Before grant of probate is issued. The property is exempt for as long as it remains unoccupied. There is no fixed time limit on this stage. If probate takes 9 months to come through (which it commonly does), the property is exempt for the full 9 months. [source: gov-uk/council-tax-2026-04-29.html]

After probate is issued. A further 6 months of exemption follows, on two conditions: the property is still unoccupied, and it is still owned in the name of the deceased (i.e. has not yet been transferred to a beneficiary or sold). Once either condition stops being met — someone moves in, the title is transferred to a beneficiary, or contracts exchange on a sale — the exemption ends and full council tax becomes payable from that date. [source: gov-uk/council-tax-2026-04-29.html]

The exemption is granted by the local authority on application, not automatically. The council needs the date of death, confirmation that the property is unoccupied, and (once issued) the date the grant was sealed. Most councils accept a self-declaration; some ask for a copy of the death certificate.

What happens after the 6-month post-grant window¶

Once the post-probate exemption ends, full council tax is payable on the property and the bill goes to the executor in their official capacity. The estate, not the executor personally, pays — but the executor is responsible for arranging payment from estate funds.

Many councils additionally levy an empty-property premium on long-term empty homes: an additional surcharge on top of the full rate, applied once the property has been empty for a defined period. The premium varies by council and can be 100%, 200%, or in some areas 300% of the standard rate. It usually starts after 12 months of emptiness rather than 6, but the threshold is set by the local authority, not nationally. [source: gov-uk/council-tax-second-homes-and-empty-properties-2026-04-29.html]

If probate is taking longer than expected and the property is going to remain empty past the exemption window, two practical options reduce the bill:

Let the property to a tenant. The tenant becomes liable for council tax in their own name; the executor's liability ends.
Market the property for sale or rent. Some councils grant a discretionary discount on empty-property premiums where the executor can demonstrate active marketing. This is not statutory; ask the council. [source: gov-uk/council-tax-second-homes-and-empty-properties-2026-04-29.html]

Single-person discount for the surviving resident¶

If one of two adults sharing a property dies and the survivor is now the only adult living there, the survivor is entitled to a 25% single-person discount on council tax. This is the standard council tax discount available to any single-occupant household; it is not specific to bereavement. [source: gov-uk/apply-for-council-tax-discount-2026-04-29.html]

The discount is also discretionary on the council's side: it must be applied for, with confirmation that the survivor is now the sole adult resident. Other people in the household who are full-time students, severely mentally impaired, foster children, or apprentices on low wages are "disregarded" — they don't count as adults for the purposes of the count, so a survivor sharing with a student or a disregarded relative still qualifies for the single-person discount. [source: gov-uk/apply-for-council-tax-discount-2026-04-29.html]

The discount runs from the date the household composition changed, which for a death is the date of death — backdated by the council on application, provided it is applied for within a reasonable period.

The severely mentally impaired (SMI) discount¶

A more substantial reduction is available where the surviving resident, or another household member, is severely mentally impaired. This is a defined status under the Council Tax (Discount Disregards) Order 1992 and is most often applied to people with dementia, but covers any condition causing severe and lasting impairment of intellectual or social functioning. [source: gov-uk/council-tax-discounts-for-disabled-people-2026-04-29.html]

A person classed as SMI does not count as an adult for council tax purposes. The practical effects are: [source: gov-uk/council-tax-discounts-for-disabled-people-2026-04-29.html]

A sole resident classed as SMI: the property is exempt from council tax under Class U (a separate exemption from Class F). [source: gov-uk/council-tax-discounts-for-disabled-people-2026-04-29.html]
An SMI resident living with one other adult: the household qualifies for the 25% single-person discount because the SMI person is disregarded. [source: gov-uk/council-tax-discounts-for-disabled-people-2026-04-29.html]
An SMI resident living with two or more other adults: no discount applies, but the household still benefits because the SMI person's income and capital are not assessed for council tax support purposes.

To qualify, the council needs a doctor's letter certifying severe mental impairment and confirmation that the person is entitled to a qualifying benefit (Attendance Allowance, Personal Independence Payment, the daily-living component of Disability Living Allowance, or Severe Disablement Allowance, among others). The discount is backdated to the date of qualification on production of the medical evidence. [source: gov-uk/council-tax-discounts-for-disabled-people-2026-04-29.html]

What to send to the council¶

A short letter or online form with the following is enough to start the process:

The full property address and the council tax account number (on the most recent bill).
The deceased's full name and date of death.
A statement of who, if anyone, is now living at the property.
The name and address of the executor (or person handling the estate) for correspondence.
A request for the Class F exemption (if the property is empty), or the single-person discount (if the survivor is now sole adult resident).

A copy of the death certificate is helpful but not always required at the first contact. Many councils issue a revised bill within 2 to 4 weeks; some ask the executor to confirm in writing once probate has been granted, so they can apply the post-grant timer correctly.

Council tax owed at the date of death¶

Council tax already owed on the date of death is a debt of the estate and ranks as an ordinary unsecured creditor in the order in which the estate pays debts. The council can claim from the estate but cannot pursue the survivor personally for the deceased's pre-death arrears unless the survivor was named on the bill as a joint liable party.

Where the deceased was the sole liable person, arrears are paid from the estate before the residue is distributed to beneficiaries. The executor should ask the council in writing for a full statement of any unpaid balance up to the date of death; this is normally provided as part of the same notification process that triggers the exemption.

Scotland¶

Scottish council tax law uses the same Class F mechanics, although the precise wording of the regulations differs. The same two-stage exemption applies — full exemption while the property is unoccupied and the deceased was the only liable person, with a further 6 months after the grant of Confirmation is issued. Single-person discount and SMI disregard apply in Scotland on the same terms as England and Wales. [source: gov-uk/council-tax-2026-04-29.html]

Each Scottish local authority publishes its own empty-property premium policy, which can differ significantly from English equivalents.

Northern Ireland¶

Northern Ireland does not use council tax. Property is rated by Land & Property Services (LPS), and a different set of bereavement reliefs applies. The general principles — relief while a property is empty after a death, and a discount for sole-adult survivors — are similar but the application process and the precise reliefs differ. Contact LPS on 0300 200 7801.

What this guide doesn't cover¶

This guide is about council tax. It does not cover the wider estate administration, probate, or inheritance-tax treatment of property — those are covered in How to apply for probate and Inheritance tax respectively. It also does not cover business rates on commercial premises owned by the deceased; those have a separate empty-property and bereavement regime administered by the council's business rates team.

If you're struggling, you don't have to do this alone. Samaritans (116 123, 24/7) | Cruse Bereavement Care (0808 808 1677) | Mind (0300 123 3393)

Next: Closing utility accounts after a death

Last verified: 29 April 2026 against gov.uk/council-tax and gov.uk/apply-for-council-tax-discount.