Council Tax - exemptions, discounts and increases (unoccupied properties)

If someone has died and their home is now empty, you may not have to pay Council Tax for a period of time. We can award a Council Tax exemption if the property is unoccupied and the liability sits only with the deceased person’s estate. This page explains who qualifies, how long the exemption can last, and what you need to do next.

Who can get an exemption

You may qualify for an exemption if:

• the person who lived in the property has died
• the property is empty and not being lived in by anyone else
• Council Tax liability rests solely with the deceased person’s estate

You will not qualify if the property:

• was owned jointly with someone else
• is owned by another person
• is held in a trust

In these cases, the remaining owner or the trust is responsible for Council Tax.

How long the exemption lasts

If you meet the criteria, we can apply the exemption while Grant of Confirmation is being processed by the Sheriff Court. There is no time limit at this stage.

Once Grant of Confirmation has been issued, the exemption can continue for up to 6 more months, as long as:

• the property stays empty
• ownership has not transferred to someone else

What happens after the exemption ends

After the maximum exemption period, the property may be charged an empty property surcharge. This can be up to 200% Council Tax, depending on how long the property has been empty and the circumstances at that time.

What you need to do

You must tell us about the death and the current situation so we can:

• confirm who is responsible for Council Tax
• check if an exemption or reduction applies

Support

If you or your family need support, Cruse Scotland offers free, confidential help for adults, children and families across Scotland. Further information is available from Cruse Scotland or by calling 0808 802 6161.