As you may be aware, Council Tax may be payable in respect of unoccupied dwellings. However, in the case of a deceased's estate, no Council Tax will be payable whilst probate or letters of administration are awaited. If the property is empty, an exemption is awarded regardless of whether it is furnished or not. The exemption will continue until either:
- The tenancy end date
- Probate is granted
From the date of probate:
- If the property has been transferred to beneficiaries they will become liable to pay the Council Tax, and a new account will be set up in their name.
- If the property remains unoccupied and in the hands of the executors the exemption can continue for a further six months. Once this period has ended the full Council Tax will then become payable and a bill will be issued to the executors.
- If the property remains unoccupied and unfurnished for a period of two years after the exemption ends the full charge plus 100% will become payable, (full charge plus 200% after 5 years, full charge plus 300% after 10 years).
