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.

For information about our
services please fill in your details

Full name



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 Council tax records can also become outdated and properties that are occupied are still under the Class F exemption.