Estate of Deceased Person Exemption

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What is it?

An exemption from paying Council Tax where the property is unoccupied because the person responsible for paying Council Tax is deceased.

This exemption works differently depending on whether a Grant of Confirmation has been made.

A Grant of Confirmation is a legal document from a court giving the executor(s) authority to uplift any money or other property belonging to a deceased person from the holder (such as a bank), and to administer and distribute it according to law. An application for confirmation is lodged with the sheriff court.

How does it work?

You need to apply for an exemption, it will not automatically be granted.

The council can periodically review all exemptions and discounts to check that the award is still correct.

If a Grant of Confirmation has been made, there is a statutory limit of a maximum of 6 months exemption from paying Council Tax.

You need to provide the following documentary evidence to show that status of the deceased person's estate:

• Certified copy of death certificate(s) and:
  • full copy of the Grant of Confirmation relative to the estate of the deceased;
  • alternatively, a letter from solicitors acting for the executors verifying that the Grant of Confirmation has been lodged.
• Name, address and telephone number of the executor acting for the estate.
• Letter from executor stating the subject address is unoccupied and that the estate is still liable for any Council Tax charges.

If a Grant of Confirmation has not been made, there is no statutory limitation. You will need to provide the following documentary evidence to show the status of the deceased person's estate:

• certified copy of death certificate(s);

• a letter from solicitors acting for the executors verifying that the Grant of Confirmation has not yet been lodged.

How do I apply?

To apply for this exemption please complete our Application Form (PDF) [279KB] (opens new window)  and return it to the address shown on the form along with your supporting documents. Please also see our Privacy Statement. If you require further information on this exemption, please complete our Contact Form.

Related Content

Related Articles

• Council Tax Overview
• Council Tax Reduction
• A form to contact us regarding Council Tax
• Council Tax/Benefits Privacy Statement

Documents

• Estate of a Deceased Person Exemption Application (PDF) [279KB] (opens new window)