Class F Council Tax Exemption¶
The Class F exemption removes council tax from a property left empty because the only or main resident has died. In England it is set by the Council Tax (Exempt Dwellings) Order 1992. In Wales, from 1 April 2026, it is set by the Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026. Scotland has its own exemption, which is not called Class F (see below). [source: gov-uk/council-tax-2026-04-29.html] [source: legislation-gov-uk/council-tax-exempt-dwellings-order-1992-art-3-2026-11-01.html] [source: legislation-gov-uk/council-tax-wales-regulations-2026-reg-29-2026-11-01.html]
The exemption runs in two stages. Before grant of probate or letters of administration is issued, the property is exempt from council tax for as long as it remains unoccupied and the deceased was the sole liable person. In England there is no time limit on this stage; in Wales it ends on the second anniversary of the death if there is still no grant. After the grant is issued, the exemption continues for a further 6 months in England, or up to 12 months in Wales, provided the property remains unoccupied and is still owned in the name of the person who died (i.e. has not yet been transferred to a beneficiary or sold). [source: gov-uk/council-tax-2026-04-29.html] [source: legislation-gov-uk/council-tax-exempt-dwellings-order-1992-art-3-2026-11-01.html] [source: legislation-gov-uk/council-tax-wales-regulations-2026-reg-29-2026-11-01.html]
The exemption is not automatic. The local authority needs the date of death, the property address, and confirmation that the property is unoccupied. Most councils accept this notification online or in writing; some ask for a copy of the death certificate. Once the post-grant window ends, full council tax becomes payable on the estate, and many councils additionally levy an empty-property premium on long-term empty homes. [source: gov-uk/council-tax-second-homes-and-empty-properties-2026-04-29.html]
Northern Ireland uses a different system (rates assessed by Land & Property Services); the Class F exemption does not apply there. Scotland's equivalent is not called Class F: it is paragraph 6 of Schedule 1 to the Council Tax (Exempt Dwellings) (Scotland) Order 1997, which exempts the home until Confirmation and for up to 6 months after it. [source: legislation-gov-uk/council-tax-exempt-dwellings-scotland-1997-sch1-para6-2026-11-01.html]
Last verified: 2 November 2026 against gov.uk/council-tax.
AfterLoss¶
Our council tax after a death guide explains the Class F exemption, the six-month post-probate window, and the band-change conversation with the council. The Communications Kit provides a phone script for that council call, so the exemption is requested correctly and the supporting paperwork is sent on the same day.