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

If a property is unoccupied because the occupier has died, as long as it was owned solely by that person, Council Tax could be reduced by 100%. If the property was owned jointly with someone else or by someone else, liability for Council Tax will normally fall to that owner and this exemption category won’t apply.

Exemption can be awarded indefinitely whilst the executor is waiting on Grant of Confirmation from the Sheriff Court. Once Grant of Confirmation has been obtained, exemption can be awarded for up to a further 6 months. Once the maximum exemption entitlement has been exhausted, the property may be subject to an empty property surcharge (200% Council Tax charge), depending on how long it has been unoccupied. For more details on empty property surcharge and other exemption categories, click on the category in the related content which best describes the reason for the property being empty.