Class F Council Tax Exemptions
A council exemption for unoccupied properties where the liable person has died and probate hasn’t been granted
What is a Class F?
A Class F council tax exemption applies to an unoccupied property in which the person liable for the council tax has died. The exemption is awarded providing the property has remained unoccupied since the deceased person’s death, it can however remain furnished.
Local authorities can exempt such properties from council tax indefinitely or until a grant of probate or letter of administration have been taken out. Once a grant has been issued the exemption is only viable for a period of 6 months, the personal representative is then liable to pay any outstanding council tax in full. The exemption will also cease if the property is passed to a beneficiary, sold or occupied and will not be issued if the property is jointly owned or there are other residents.
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Unfortunately, this exemption can cause a loophole, whereby probate is stalled and a property remains empty for long periods of time and no council tax is being paid. Council tax records can also become outdated and properties that are occupied are still under the Class F exemption.
How Estate Research can assist:
- Confirm whether a property is occupied and if so by who
- Confirm if the owner of a property has passed away
- Provide a date of death for the deceased owner and a death certificate
- Check whether a Grant of Probate or Letters of Administration have been taken out and when
- Inform the Local Authority 6 months after a Grant has been taken out so council tax records can be updated and Class F exemptions removed
