PARLIAMENTARY WRITTEN QUESTION
(9 June 2026)

To ask the Secretary of State for Housing, Communities and Local Government, what assessment has been made of the impact of council tax liability on estates where the sale of a deceased person’s property is delayed beyond six months; and whether the Government will consider extending the exemption period in such cases.

Asked by:
Steve Barclay (Conservative)

When a property has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted. Following a grant of probate (or the signing of letters of administration), a further six months exemption is possible, so long as the property remains unoccupied and has not been sold or transferred to someone else. Once the exemption period has ended, normal rules on empty properties apply.

Local authorities also have powers to provide discretionary council tax discounts, or agree alternative payment arrangements, where they consider that the circumstances merit it.

Answered by:
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