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.
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:
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:
To apply for this exemption, please download our application form [167kb] and return it to the postal address shown on the form along with your supporting documents. If you require further information on this exemption, please complete our enquiry form or phone us on 0141 287 5050.