Council Tax: Exemptions
The question
To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has plans to review the legislation governing Class F council tax exemptions, specifically the treatment of inherited properties that were occupied at the time of death and vacated more than six weeks later; and whether he will consider extending exemptions to cover the probate process and up to 12 months after probate is granted, regardless of occupancy status at the time of death.
Answered by Alison McGovern
Properties which are unoccupied because the occupant has passed away, and probate has been granted on their estate, are exempt from council tax from the point of death until six months after the grant of probate or the signing of letters of administration (a class F exemption). Where the property remains occupied by another person, it is liable for council tax in the same way as any other property. The Government has no plans to amend class F council tax exemption.
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