Council Tax - exemptions, discounts and increases (unoccupied properties)
When a person has died
If the property is unoccupied because the occupier has died, as long as the property is owned by the deceased person’s estate, the Council Tax bill can be reduced by 100% if the executor is waiting on confirmation being granted by the Sheriff Court.
If the property is unoccupied because the occupier has died, as long as the property is owned by the deceased person’s estate, the Council Tax bill can be reduced by 100% for up to 6 months following the person’s death or after the Sheriff Court has granted confirmation.
Once this exemption ends, 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, click on the category in the related content which best describes the reason for the property being empty.
- Unoccupied property information
- Unoccupied and unfurnished property and second homes
- Care worker, long term hospital, long term care
- Property undergoing major repair/awaiting demolition/occupation prohibited by law
- In prison
- When a person has died
- Property has been repossessed or held by a trustee in bankruptcy
- Owned by a full time student
- Advice and information for owners of long term empty properties
- Empty property surcharge
- Other categories