How do I claim a council tax bereavement discount?

Tell your council tax department about the death when you feel able; there is no deadline. Depending on your circumstances you can claim a Class F exemption (no council tax on an empty home until probate is granted, then for up to 6 months after, or 12 months in Wales) or a 25% single person discount if you are now the only adult living in the home. Include the property address, the deceased person's name, and the date of death. Councils do not always apply these automatically, so confirm in writing once you have notified them.

Do I still have to pay council tax after someone dies?

It depends. If the property is empty after the death, you can usually claim a Class F exemption, meaning zero council tax until probate is granted and for up to 6 months after (12 months in Wales; in Scotland, until Confirmation and then up to 6 months). If you are still living in the property, council tax is still payable, but you may qualify for a 25% single person discount.

How long is the council tax exemption after a death?

In England, an empty home is exempt until probate or letters of administration are granted, then for up to 6 more months. In Wales, since 1 April 2026, it is exempt for up to 2 years from the death while waiting for probate, then for up to 12 months after the grant. In Scotland, it is exempt until Confirmation is granted, then for up to 6 more months. The home must stay unoccupied and not be sold or transferred. After that, standard empty-property charges apply, which may include a premium.

Can I get a council tax discount as a single occupant after a bereavement?

Yes. If you are now the only adult living in the property, you are entitled to a 25% single person discount on your council tax. Contact your council to apply; it is not always applied automatically after a death is reported.

Does Tell Us Once notify the council about council tax?

Yes. If you use the Tell Us Once service when registering the death, it will notify your local council. However, you should still contact the council separately to confirm the Class F exemption or single person discount has been applied.

How do I notify my council about a death for council tax purposes?

Write to your council tax department when you feel able; there is no set deadline. Include the property address, the deceased person's name, the date of death, and whether the property is now unoccupied. You can find contact details on your council tax bill or your local council website.

Do you pay council tax on an empty property when someone dies?

If the property is left empty after the death, you can usually claim a Class F exemption, which means no council tax until probate is granted and for up to 6 months after (12 months in Wales). The exemption applies while the property stays unoccupied and has not been sold or transferred. After that, standard empty-property charges can apply, and some councils add a premium.

How does council tax after a death work in Scotland?

Scotland also exempts a property left empty after a death, under its own regulations (it is not called Class F there). The exemption lasts until Confirmation is granted, then for up to 6 more months while the home stays empty. Contact the local council to apply and ask what evidence they need. Northern Ireland uses domestic rates rather than council tax, so the process there is different again.

What happens to council tax if the property is still empty when the exemption ends?

Once the Class F exemption ends (6 months after probate is granted in England, 12 months in Wales), the estate becomes liable for council tax on the empty property. Many councils charge the full amount, and some add an empty-property premium after a longer period. If the end of the exemption is getting close, contact the council to discuss the position before the exemption lapses.

Council Tax After Death: Exemptions and Refunds (UK)

Confused by a legal term? See our jargon buster

There is a moment, usually a few weeks in, when you open a letter from the council and realise you haven't told them yet. The property still has a name on the bill. Someone who is not coming home. It feels surreal to write to a council about something this personal, but it is also one of those small administrative moves that can save you hundreds of pounds - if you know to ask.

This guide walks you through the council tax bereavement rules: exactly what happens to council tax when someone dies, what discounts and exemptions you might be entitled to, and how to sort it with your local authority. It is part of our complete guide to what to do when someone dies.

If you can only do one thing today

There is no deadline for telling the council about a death. When you feel able, write to them with the property address, the name of the person who died and the date of death, so the bill can be put right while the estate is sorted. The contact details are on the council tax bill or your local council website.

Who is Responsible for Council Tax After a Death?

Council tax liability does not just vanish when someone dies. If you are living in the property, or if you are the Executor dealing with it, you need to understand who owes what.

While the estate is being sorted

If the home is left empty, it can qualify for a 100% Class F exemption - meaning zero council tax - until probate is granted, and for a while after that. How long depends on where the home is:

England: no time limit while you wait for probate (or letters of administration), then up to 6 more months after it is granted
Wales (since 1 April 2026): up to 2 years from the death while you wait for probate, then up to 12 more months after it is granted
Scotland: no time limit while you wait for Confirmation, then up to 6 more months after it is granted (Scotland has its own rules and does not call this Class F)

The exemption ends early if someone moves in or the home is sold or transferred.

This only applies if:

The property is genuinely empty (no one is sleeping there regularly)
It is empty specifically because of the death (not because you have sold it or moved)
You have notified your council that it is unoccupied

This is not automatic. Your council will not know the property is empty unless you tell them. If you used the Tell Us Once service when registering the death, the council will have been notified, but you should still confirm separately that the property is unoccupied to claim the exemption.

If someone is living in the property

If you (or another family member) are living there, the usual rules apply. Council tax is still payable. But this is where discounts matter.

Council Tax Bereavement Discounts and Exemptions

Your council tax bill could be substantially lower after a death. Most people do not claim what they are entitled to because the system does not advertise these discounts.

The Single Person Discount (25% off)

If you are now the only adult living in the property, you get a 25% discount on council tax.

Who qualifies:

You are 18 or over
You live alone (no other adults permanently in the household)
The only other people there (if any) are: children under 18, full-time students, student nurses, apprentices, live-in carers, or people who are severely mentally impaired

How to claim: Contact your council and tell them your household composition has changed. You will need to complete a form (varies by council). Some councils call it a "Council Tax Change of Circumstances Form." It usually takes 1–2 weeks to process.

Severe mental impairment

Someone who is severely mentally impaired is not counted as an adult for council tax. This can matter after a death, for example if a parent with dementia is now living alone, or you now live alone with them. It is easy to overlook.

Who qualifies:

A doctor certifies that the person is severely mentally impaired
They are entitled to a qualifying benefit, such as Attendance Allowance or Personal Independence Payment

What it means for the bill:

If they now live on their own, they pay no council tax at all
If you live with them and no other adult counts, you get the 25% single person discount

This is separate from the Disabled Band Reduction Scheme, which lowers the bill by one band when a home has extra space or an extra room needed by a disabled person, such as wheelchair space or an extra bathroom.

How to claim: Contact your council's council tax team. They will ask for a doctor's certificate and proof of the benefit.

Second Adult Rebate

If you cannot claim the single person discount but share your home with another adult on a low income (not your partner, and not someone paying you rent), you might get a Second Adult Rebate. Whether it exists depends on where you live:

England, State Pension age: national rules apply. The rebate is 25% if the other adult gets a benefit such as Pension Credit, or 15% or 7.5% depending on their income
England, below State Pension age: each council sets its own rules as part of its Council Tax Reduction scheme, so ask yours
Wales: it was removed in 2013, when Council Tax Reduction replaced Council Tax Benefit
Scotland: it is still part of Council Tax Reduction

Who should ask: Anyone now living with a grown-up son or daughter, or another relative, who has a low income.

Class F Exemption: The Full Picture

The Class F exemption is the one that saves the most money if the property will be empty for a while.

What it covers

While the property is unoccupied and only the estate would be liable, you pay no council tax until probate is granted, and for a set time afterwards. This is a 100% exemption, not a discount.

Timing

The exemption runs from the date of death
In England, it lasts until probate is granted, then up to 6 months after the grant
In Wales, it lasts up to 2 years from the death while you wait for probate, then up to 12 months after the grant
It is not automatic; you must notify your council

When the exemption ends

Once the exemption ends:

If the property is still empty, it becomes an "unoccupied empty property" and full council tax normally becomes payable
Some councils offer a short discount on empty properties, but many now charge the full amount straight away - it is at each council's discretion
In England, once a property has been empty for one year (reduced from two years in April 2024), the council can add a long-term empty premium of up to 100% - meaning you could pay double the normal bill (rising further for properties empty five or ten years or more)

Important for bereaved families: since April 2025, the empty-homes premium in England cannot be charged for 12 months from the date probate or letters of administration are granted on a home left empty by someone who has died. Scotland, Wales and Northern Ireland set their own empty-property rules, so check your local council's policy.

This is why timing matters: the exemption ends 6 months after probate is granted in England (12 months in Wales). If the executor has not sold or let the property by then, council tax is usually payable again from that point.

How to claim Class F

Step 1: Notify your council in writing (or online, if they offer it). Include:

The property address
The deceased's name
The date of death
A copy of the death certificate (some councils ask for this; others do not)
Confirmation that the property is unoccupied

Step 2: Your council will process the notification. They will send a revised bill (often showing £0.00 for the exempt period).

Step 3: Keep records. Keep copies of your notification and any correspondence. If the council continues billing you during the exemption period, you will need proof of your notification.

What to Do: Step-by-Step Notification

Contact details

Find your local council's council tax department. This is usually on your council tax bill, your council's website, or you can call the main council number and ask for council tax.

What to send (template)

Email or post to your council's council tax department:

Processing time

How long this takes varies from council to council. If you have not heard back within a few weeks, contact them again.

You may see a 21-day rule mentioned. It is not about the death: in England and Wales, if a discount later stops applying (for example because another adult moves in), you must tell the council within 21 days or it can add a penalty to the bill.

What Happens to Joint Council Tax?

If two people were liable for council tax and one has died, the person still living there stays liable. You were each responsible for the whole bill before, so nothing needs to transfer, but tell the council so the bill is in the right name and any discount is applied.

If you were married or in a civil partnership:

Both were usually liable for the full amount
After death, only the survivor is liable
Notify the council to update the liable party

If you were unmarried but both liable:

Both had full liability
The survivor is now solely liable
Update the council with the new liable person

If you were living with a lodger or tenant who was liable:

The lodger's liability ends if they move out after the death
This must be notified to the council
The property owner (or executor) becomes liable

The tax band might change: Council tax bands are based on property value, not occupants. But discounts change the liability. Verify the new band on your revised bill.

Discounts, refunds and empty property

The council might not auto-update for discounts

Even after you tell them one person has died, they might not automatically apply the single person discount. You usually have to ask separately, or they might wait until you have paid the higher amount, then refund you.

Action: Do not assume silence means approval. Call and confirm your discount has been applied 2 weeks after notifying them of the death.

Overpayments and refunds

If you have paid council tax in full during the exemption period (because the council did not process your notification), you are entitled to a refund. Ask for this in writing and include proof of when you told them. If the council refuses, or has not replied within 2 months, you can appeal to the Valuation Tribunal (England and Wales) or the Local Taxation Chamber (Scotland). The Valuation Office only deals with council tax bands, not bills.

Empty property premiums vary wildly

Once the exemption ends, if the property is still empty, your council might charge 25%, 50%, or even 100% premium depending on their policy. Check your council's empty property policy on their website. Some councils offer exemptions or postponements if the property is being actively marketed for sale or let.

The Class F exemption does not cover business rates

If the property is partly commercial (e.g., a shop with a flat above), the business rates do not get a Class F exemption. Only the residential part does.

Students and exempt occupiers do not count

If the deceased's house is now occupied by a full-time student, they do not count as an adult for council tax purposes. You get the 25% single person discount even though another person is living there. This is helpful if a child returns home to study, or if a student lodger is living in the property during probate.

Discounts and exemptions can be backdated

If you tell the council some time after the death, ask in writing for the discount or exemption to start from the date you became entitled, such as the date of death. Some councils set their own limit on how far back they will go.

Scotland and Northern Ireland

Scotland

Scotland, like England, uses council tax bands A–H (Wales has nine bands, A–I). The single person discount is still 25%. Scotland does not use the name Class F, but a home left empty after a death, where only the estate would pay, is exempt until Confirmation is granted and for up to 6 months after that. Scotland has its own empty-property rules, so contact your local council to apply.

Northern Ireland

Northern Ireland uses a property tax based on land and property value, not council tax. The system is entirely separate. The equivalent is paid to the Land & Property Services (LPS), not a local council. Contact LPS directly: 0300 200 7801. They operate their own exemptions and discounts. This guide applies only to England, Scotland, and Wales.

The rules differ across England, Wales, Scotland and Northern Ireland. The wiki entry on council tax after death sets out the Class F exemption, the discounts, and the LPS rates side by side.

Executor Responsibilities: Council Tax

If you are an executor:

You are not automatically liable for council tax on a property you are administering
The liability falls on whoever is living there (if anyone)
If the property is empty, the Class F exemption usually means no council tax until probate (Confirmation in Scotland) is granted, and for up to 6 months after (12 months in Wales)
You should still notify the council to ensure the liability is correct
Keep records of all notifications; this protects the estate

Council Tax and Probate

Any council tax owed up to the date of death is a debt of the Estate. The executor pays it from the estate, like the other bills, not from their own money. If the home is left empty, the Class F exemption usually means no more builds up until after probate is granted.

If there is a dispute about council tax liability while the estate is being administered, document everything and escalate to the council's complaints department if needed.

Summary: What to Do

When you feel able: Tell your council in writing, with a copy of the death certificate if they ask for one
Request Class F exemption if the property will be empty
Request the single person discount if you are now living alone in the property
Check the severe mental impairment rules if they apply to anyone in the home
Confirm changes in writing 2 weeks after notifying the council
Keep records of all correspondence
Set a reminder for when the exemption ends (6 months after probate or Confirmation is granted, 12 months in Wales)

Useful Contact Information

Your council tax details: On your council tax bill
Generic council tax phone lines: 0300 numbers (check your bill for your specific council)
Find your local council: www.gov.uk/find-local-council
Scottish councils: Visit your council website directly
Wales councils: Council tax queries at your local authority
Northern Ireland LPS (rates): 0300 200 7801

Next Steps

Once council tax is sorted, you might also need to:

Stop benefits and avoid overpayments
Claim Bereavement Support Payment
Redirect post after a death
Do I need probate?
How to apply for probate
Skip the blank-page problem with the Communications Kit: phone scripts and email drafts for every notification.

AfterLoss keeps a case workspace for the council notification, the post-redirect, the probate paperwork, and the long tail of small tasks. One place instead of seven.

Council Tax After a Death