Class F – Property left empty following the death of the liable person

A Class F exemption applies when a property becomes unoccupied because the person who was liable for Council Tax has died.

This exemption is designed to give families time to deal with the estate and legal procedures following a bereavement, without being liable for Council Tax during the early stages of probate.

Class F is one of the nationally prescribed exemption categories confirmed in official Council Tax guidance and Parliamentary summaries covering all exemption classes.

Class F provides up to two distinct exemption periods, depending on the stage of the deceased person’s estate:

1. Before probate or letters of administration are granted

From the date the property becomes unoccupied following the person’s death, the property is fully exempt until:

• probate is granted, or
• letters of administration are granted, or
• the property becomes occupied, or
• ownership transfers.

No Council Tax is charged during this initial period, regardless of how long it takes to begin the legal process.

2. After probate or letters of administration are granted

Once probate or letters of administration has been granted:

• The Class F exemption continues for up to 6 months,
• as long as the property remains empty, and
• is still held in the deceased’s estate (i.e., it has not been sold or transferred).

After the 6‑month post‑probate period ends, normal Council Tax liability applies unless another exemption class becomes relevant.

To qualify for Class F:

• The person liable for Council Tax must have died
• The exemption applies from the date the property was last occupied by the deceased, provided it has been unoccupied since.
• The property must be unoccupied
• If anybody moves into the property – family member, friend, tenant, or caretaker the exemption ends immediately.
• The property must still be part of the deceased’s estate.

A Class F exemption cannot apply after:

• the property is sold,
• the property is transferred to a beneficiary, or
• a new owner becomes liable.

No other person must be jointly liable before the death. If someone else was jointly responsible for Council Tax (e.g., a spouse or joint tenant), Class F does not automatically apply, because liability continues through the surviving person.

A Class F exemption cannot be applied if:

• The property is occupied
• Any occupation immediately ends eligibility.
• The deceased was not the sole liable person. For example, a married couple living together – if one partner dies, Council Tax liability transfers to the surviving partner, and Class F would not apply.
• The property has already been sold or legally transferred. This includes transfer to beneficiaries or transfer via deed of variation.
• The property was not last used as the deceased’s main residence

Class F only applies when the deceased lived in the property immediately before death.

Before probate

Unlimited time – lasts until probate or letters of administration are granted, provided the property stays empty.

After probate

Up to 6 months maximum, assuming the property remains:

• unoccupied
• part of the deceased’s estate
• not subject to another exemption class

After these periods end

• The Council Tax charge becomes payable (and, long‑term empty premiums may also apply if the property continues to remain unoccupied).

If you want to apply for a Class F exemption or have a question

Use the Council Tax contact form and choose the following options:

• Under which service would you like to contact us? Select Council Tax
• What would you like to contact us about? Select Something else