Empty properties as the resident has died
What you need to know
A property can be exempt from council tax if the property forms part of the estate of a deceased person and either:
- probate or letters of administration have not been received, or
- they have been received, but a period of six months has not elapsed
The exemption cannot be given if:
- the person that died left the property to a beneficiary in their will, or
- the beneficiary of the will and executor are the same person(s)
In this case, the beneficiary can become liable for council tax at the date of death or probate. This is because they are considered to become the owner.
It does not matter that the property is still furnished.