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Different types of council tax discounts and exemptions

If someone has died

If someone else still lives in the property

If someone has died, leaving one person living in the home who is liable to pay council tax, you can apply for a single person discount.

If the property is now unoccupied

A property is exempt from council tax if it is unoccupied due to the death of the person living there, and if a grant of probate or letters of administration have not yet been awarded.

The exemption will stop six months after grant of probate or letters of administration have been awarded.  It will stop immediately if:

  • someone else moves into the property
  • the property is sold or transferred to a beneficiary

You can only apply for this exemption if you are a personal representative of the deceased person (e.g. an executor or administrator of their estate) and would therefore now be liable to pay the council tax on the property. 

You can't apply for this discount if the property was jointly owned, as the other person would still be liable to pay council tax as the owner of an empty property.