When a property has been occupied by one person, who either owned or rented the property and that person dies, the property is exempt from Council Tax for as long as it remains unoccupied, and until probate is granted.
Following the grant of probate, a further six months exemption is possible as long as the property remains unoccupied and has not been sold or transferred to someone else.
It is important that the executor(s) inform the Council Tax team of:
- the date probate is granted
- details of the transfer or sale of the property or the end date of the tenancy
- when the estate is settled
During this time the council may contact the executors periodically to review entitlement to the exemption. Six months from the date probate is granted the full Council Tax will be due to be paid by the executors of the estate.