Council Tax After a Death: Exemptions, Discounts and What to Do (2025/26)

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.

During the first 26 weeks after death

For the first 26 weeks (6 months) after someone's death, the property can qualify for a 100% Class F exemption - meaning zero council tax, as long as nobody is living in it.

This only applies if:

• The property is genuinely empty (nobody 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.

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: full-time students, au pairs, apprentices, foster children in care, or people with severe mental impairment

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.

Severely Mentally Impaired (SMI) Discount

If you are living with someone who is severely mentally impaired, or if the deceased was, there are additional discounts available. This is a different system from the single person discount and can be even more valuable. It is also a system that almost nobody knows about.

Who qualifies:

• The person is certified as severely mentally impaired by their GP or consultant
• They must be registered with a doctor
• Medical evidence is required

The discount:

• They do not count as an adult for council tax purposes
• If they live alone, they get a 50% reduction
• If they live with other adults, each adult in the household gets a reduced band (usually 1 band down)

How to claim: Contact your council's benefits department with medical evidence. Your GP can write a letter confirming severe mental impairment.

Second Adult Rebate

If you cannot claim single person discount, but you are living with another adult on a low income, you might qualify for a Second Adult Rebate (now called "second adult reduction" or rolled into local council tax support schemes, depending on your council).

This is rarely claimed because councils renamed it and stopped advertising it heavily in 2013.

How it works:

• The other adult's income is assessed
• If they earn under a certain threshold (roughly £19,000–£25,000 depending on council), you get a discount
• The discount ranges from 25% down to 7.5%

Who should ask: Anyone with a lodger, an adult family member, or an elderly parent moving in with low income.

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

What it covers

For up to 6 months after a death, if the property is unoccupied, you pay no council tax. This is a 100% exemption, not a discount.

Timing

• The exemption runs from the date of death
• It lasts for 26 weeks
• It is not automatic; you must notify your council

After 6 months

Once the exemption ends:

• If the property is still empty, it becomes "unoccupied empty property"
• You pay 50% council tax for the next 2 years
• After 2 years, you pay 100% council tax plus a potential council tax premium

The council can also charge a premium of up to 50% on empty properties (some councils charge 25%, 50%, or even 100% more). Check your local council's policy.

This is why timing matters: Probate often takes 4–6 months. If the executor cannot sell or rent out the property during that time, you could end up paying a hefty premium after the exemption expires.

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. This usually takes 1–2 weeks. They will send a revised bill (often showing £0.00 for those 6 months).

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.

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

Councils must process notifications within 21 days. In practice, it usually takes 2–4 weeks.

If two people were liable for council tax and one has died, the liability does not automatically switch to the survivor.

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.

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. Request this in writing, include proof of your notification, and most councils refund within 4 weeks. If the council disputes, escalate to the valuation office.

Empty property premiums vary wildly

After 6 months, 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.

You can backdate changes for 13 weeks

If you do not notify the council for a few months, and you are entitled to a discount or exemption, you can usually backdate the change by up to 13 weeks. Ask for this explicitly in writing.

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 protects you from paying for 6 months
• You should still notify the council to ensure the liability is correct
• Keep records of all notifications; this protects the estate

Council tax is not usually taken from the Estate before probate is granted. It is paid out of the deceased's bank account before death, or out of the property during probate.

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.

1. Within 21 days of death: Notify your council in writing with the death certificate
2. Request Class F exemption if the property will be empty
3. Request the single person discount if you are now living alone in the property
4. Check for SMI discount if applicable
5. Confirm changes in writing 2 weeks after notifying the council
6. Keep records of all correspondence
7. Set a reminder for the end of the 6-month exemption (to understand what happens next)

• Your council tax details: On your council tax bill
• Generic council tax phone lines: 0300 numbers (check your bill for your specific council)
• England Local Government Association: www.lga.gov.uk/council-tax
• Scottish councils: Visit your council website directly
• Wales councils: Council tax queries at your local authority
• Northern Ireland LPS: 0300 200 7831

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