Council Tax: Probate
The question
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the report entitled Summary of responses and government’s response to the consultation on proposals to exempt categories of dwellings from the council tax premiums in England, published on 11 March 2024, whether the exclusions for properties that are actively marketed for sale and let, apply for up to (a) 12 and (b) 24 months after the property first became unoccupied; and whether the sale and let exclusion can be applied and stack after the probate exemption expires if a home that has exited probate is then marketed for sale or rent.
Answered by Jim McMahon
This Government has published guidance for councils and taxpayers on the application of council tax premiums and exceptions. This guidance is available here. The exception for properties actively marketed for sale or let will apply for up to 12 months from which the dwelling has first been marketed for sale or let. Exceptions can be applied in succession.
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