Empty Property: Council Tax
The question
To ask the Secretary of State for Housing, Communities and Local Government, whether her Department plans to introduce a statutory exemption from the long-term empty homes council tax premium for properties that have been inherited and are being marketed for sale.
Answered by Jim McMahon
When a property has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted. Following a grant of probate (or the signing of letters of administration), a further six months exemption is possible, so long as the property remains unoccupied and has not been sold or transferred to someone else.
Furthermore, the government has regulated to introduce an exception, to council tax premiums, for up to 12 months following a grant of probate. A further 12-month exception is available for dwellings actively marketed for sale or let. Exceptions to premiums may apply concurrently where the dwelling qualifies for both.
The government does not collect data on the number of properties which are empty due to probate. However, we do collect data on the number of dwellings which are exempt from council tax due to the death of the occupant. As of the latest available data, 132,883 dwellings were receiving this exemption.
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