Council Keeps Billing After a Death — Your Rights
Summary
Losing a family member is difficult enough without unexpected council tax demands. When someone dies and their property becomes unoccupied, the dwelling is exempt under SI 1992/558 Class F — from the date of death until six months after probate or letters of administration are granted. During this period, zero council tax is owed. Billing authorities frequently issue bills to executors or family members during the probate period in error. A formal dispute citing Class F should resolve it.
How Class F Exemption Works
Class F exempts an unoccupied dwelling where the last resident has died and the property is in the hands of their personal representative (executor or administrator). The exemption starts on the date of death and runs continuously until six months after probate is granted. If probate takes 12 months, the exemption covers 18 months total. There is no upper cap on the pre-probate period — if the estate is complex and probate takes years, the exemption continues throughout.
Watch the Six-Month Clock
The six-month post-probate period starts from the date of the grant of probate or letters of administration — not the date you tell the council. Mark the date clearly and plan for council tax liability to begin after the six months expire. If you need more time to sell or transfer the property, investigate whether any other exemption class applies (e.g., Class C for substantially unfurnished properties, if your authority still offers it).
What to Send the Council
To establish Class F exemption:
- Death certificate of the deceased resident
- Evidence that probate has not yet been granted (or the date of grant if it has)
- Confirmation that the property is unoccupied since the date of death
- If probate has been granted: the grant document showing the date
- A formal dispute letter under LGFA 1992 s.16 if the council has already issued a bill during the exempt period
After the Exemption Ends
Once six months have passed since probate, council tax becomes payable. The liable person depends on the property's status: if a beneficiary moves in, they become liable as the resident; if the property remains empty, the executor or administrator is liable as the non-resident owner. Consider whether the empty property attracts a premium (up to 300% for long-term empties) and take steps to sell, let, or occupy the property before premiums apply.
Sources
- Council Tax (Exempt Dwellings) Order 1992, SI 1992/558, Class F
- Local Government Finance Act 1992, s.16
Frequently Asked Questions
- My mum died 3 months ago and probate hasn't been granted — is the council right to bill me?
- No. Class F exemption applies from the date of death and continues throughout the probate process. Write to the council with the death certificate and state that probate is pending. The bill should be cancelled for the entire period.
- Someone is living in the property while we wait for probate — does Class F still apply?
- No. Class F requires the dwelling to be unoccupied. If someone moves in, the exemption ceases and that person becomes liable for council tax. If they qualify for a discount or disregard (e.g., they are the sole adult), that should be applied instead.
- The council says Class F only lasts 6 months from the date of death — is that correct?
- No, that is wrong. Class F runs from the date of death until 6 months after probate is granted. The pre-probate period has no time limit. If the council is applying a 6-month-from-death limit, they are misapplying the law. Dispute under s.16 and cite SI 1992/558 Class F.
Related
- empty-property-council-tax
- council-tax-exempt-dwellings-order
- empty-dwelling-exemption
Got a ticket? Find out if you can win.
GetRighted checks your situation against all known defenses — free in under 2 minutes.
Check My Ticket