Council tax Scotland: nothing to pay while empty – but you must apply

This guide covers council tax in Scotland. For England and Wales, see our council tax after a death guide – the rules differ significantly.

When someone dies in Scotland, their local council needs to be told as soon as possible. Council tax is typically the most urgent financial matter, but notifying the council also triggers updates to the electoral register, housing benefit, Blue Badges, and parking permits. Left unnotified, bills will continue to arrive in the deceased’s name, creating unnecessary complications for the executor or family managing the estate.

Scotland has its own legal framework for council tax after a death, and it differs from England and Wales in several important ways. The relevant exemption is Class 6 under the Council Tax (Exempt Dwellings) (Scotland) Order 1997. Scotland uses confirmation rather than probate. The means-tested support scheme is the Council Tax Reduction Scotland (CTRS). And Scottish Water charges appear on the same bill as council tax – when your council tax changes, your water charges change too.

First steps: notify your local council

All 32 Scottish councils handle council tax locally. There is no central Scottish Government contact point – you must deal directly with the council for the area where the property is located.

Start with Tell Us Once

Tell Us Once is the fastest way to notify your local council – and most other government departments – following a death. It is a free service available in Scotland, run jointly by the UK and Scottish Governments.

When you register the death at your local registration office, the registrar will either complete Tell Us Once with you on the spot or give you a unique reference number to use online or by phone within 28 days. You can access the service via mygov.scot/tell-us-once. See our full Tell Us Once guide for everything the service covers – including HMRC, DWP, Social Security Scotland, and the DVLA.

Tell Us Once notifies the council but does not automatically apply any council tax exemption. You will need to follow up directly with the council to confirm the exemption or discount and supply the required documents.

Contacting the council directly

To find the right council for the property, use the Find your local council tool on gov.uk, or visit mygov.scot and search under ‘councils and local government’. Most councils can be contacted by phone, email, or online form.

The council tax account reference number appears on any recent bill and will help the council locate the account quickly.

The council tax exemption after death

When the deceased was the sole person liable for council tax and the property is now empty, the estate can claim the Class 6 exemption under the Council Tax (Exempt Dwellings) (Scotland) Order 1997. This exemption eliminates the council tax bill entirely for the duration of estate administration.

How Class 6 works in Scotland differs from the equivalent exemption in England and Wales:

• Before the grant of confirmation is issued: The exemption applies for an indefinite period. There is no statutory time limit while the estate awaits confirmation from the Sheriff Court.
• After the grant of confirmation is issued: The exemption continues for up to a further six months, provided the property remains unoccupied and is still held in the name of the deceased’s estate.

This means that if confirmation takes many months to obtain – which can happen with larger or more complex estates – the property benefits from the exemption for the entire waiting period, plus six months after confirmation.

Contact the council as soon as possible after the death and request the Class 6 exemption from the date of death. Do not wait for confirmation before making contact – the exemption should be backdated to the date the property became empty.

What documents does the council need? Most Scottish councils require:

• A copy of the death certificate
• Confirmation that the deceased was the sole person liable for council tax
• The council tax account reference number
• The executor’s name and contact details

The grant of confirmation is not needed to begin the exemption – only to start the post-confirmation six-month window. (Source: Council Tax (Exempt Dwellings) (Scotland) Order 1997, Class 6)

What happens to the account

The situation varies depending on who lived at the property.

If the property is now empty (sole occupant has died): Apply for the Class 6 exemption immediately. Council tax stops accruing from the date of death. Remember to notify the council again when the grant of confirmation is issued, as that starts the six-month post-confirmation clock.

If a surviving spouse or partner continues to live there: The surviving resident becomes solely responsible for the council tax. If they are now the only adult in the property, they can claim the 25% single-person discount, which reduces the council tax from the date of death. This discount does not apply automatically – contact the council and request it. (Source: mygov.scot – Council Tax discounts, exemptions and reductions)

If the property is rented: If the deceased held a tenancy, the landlord and housing department need to be informed. The council tax position depends on whether the tenancy ends at the point of death or is transferred. Check the tenancy agreement and contact the housing department as well as the council tax team. In many cases the tenancy ends at death and council tax liability for the estate ceases at that point.

Joint council tax liability: If the property was jointly owned or occupied by multiple adults, the surviving residents remain liable for the full council tax. The council needs to be told so they can update the account to the surviving residents’ names.

Arrears become estate debts: If the deceased owed council tax at the time of death, that debt is paid from the estate before any inheritance is distributed. The council cannot pursue the executor personally from their own funds – liability is limited to the estate’s assets.

If the surviving resident is on a low income: A new claim for Council Tax Reduction Scotland (CTRS) should be made in the surviving resident’s own name. The deceased’s CTRS entitlement ends on the date of death. Apply directly to the local council. (Source: Citizens Advice Scotland – Council Tax Reduction)

Scottish Water: a separate bill – but bundled with council tax

One of the most significant differences between Scotland and England is how water charges are handled. In England and Wales, water is billed separately by regional water companies. In Scotland, Scottish Water charges for water supply and waste water collection appear on the same council tax bill, collected by your local council on behalf of Scottish Water under the Water Industry (Scotland) Act 2002.

This matters when someone dies because any council tax exemption or discount automatically applies to Scottish Water charges as well:

• If the property qualifies for the Class 6 exemption, you pay neither council tax nor Scottish Water charges for that period.
• If one adult qualifies for the 25% single-person discount, that discount also reduces the Scottish Water element of the bill.
• If the surviving resident receives CTRS, a corresponding reduction applies to the water and waste water element.

You do not need to contact Scottish Water separately. The change flows through the council tax bill automatically when your council processes the exemption or discount. (Source: Scottish Borders Council – Water and waste water charges)

This is a common source of confusion for executors who have dealt with estates in England and Wales. Unlike the process described in our England and Wales council tax guide, there is no separate water company notification step for Scottish properties.

Confirmation and the grant of executors in Scotland

Scotland does not use probate or letters of administration. The equivalent legal process is confirmation of executors, administered through the Sheriff Court rather than a Probate Registry.

A grant of confirmation is the court document that authorises the executor to administer the estate – to uplift funds from banks, and to transfer or sell property. There are two types of executor in Scotland:

• Executor-nominate: Appointed by the deceased’s will
• Executor-dative: Appointed by the Sheriff Court when there is no will or the named executor cannot act

For the purposes of council tax, the grant of confirmation matters because it starts the six-month post-confirmation window for the Class 6 exemption. The council will want to see the grant once it is issued.

Small estates: For smaller estates with total value under £36,000, a simplified confirmation procedure is available – executors can apply directly to the Sheriff Court using form C1, without needing a solicitor. (Source: mygov.scot – How to apply for confirmation) For larger estates, or where there is property involved, a solicitor experienced in Scottish executry is strongly recommended.

Do you always need confirmation? Not necessarily. Some assets – particularly jointly held ones – pass automatically without needing a grant. For the council tax specifically, a death certificate is usually sufficient to begin the Class 6 exemption. Confirmation becomes relevant when the council issues its final account, or when a refund needs to be paid to the estate. See our guide to probate and confirmation for more detail on when confirmation is required.

April 2026 changes: empty home premiums

From 1 April 2026, Scottish councils gained significantly expanded powers over council tax for empty properties. The previous cap – which limited premiums to double the standard rate – was removed by the Scottish Parliament. Individual councils can now set premiums without any statutory upper limit.

The national default premium for long-term empty homes (vacant for more than 12 months) is 100% above the standard bill, but councils have discretion to go higher. Several have already done so:

• Glasgow City Council: 200% premium (300% of the standard bill)
• Midlothian Council: Graduated system reaching 500% premium after 37 months
• Highland Council: 200% premium for second homes

The Class 6 exemption protects a deceased person’s property from these premiums during the exemption period. However, once the six-month post-confirmation window closes, an unsold or unoccupied property becomes liable for the standard rate – and potentially for premium charges on top. Executors managing slow-moving estates should factor this into their planning. (Source: SPICe Spotlight – New Scottish Council Tax Powers for Empty and Second Homes, March 2026)

How long does it take?

Account update: Most Scottish councils update their records within one to two weeks of being notified, though some may take up to four weeks. Councils that receive a Tell Us Once notification tend to process these more quickly.

Class 6 exemption: Once the council receives the death certificate and confirms the property is empty and the deceased was the sole liable person, the exemption is usually confirmed in writing within two to four weeks.

Refund of overpaid council tax: If tax was paid in advance – typically by monthly direct debit – the council should refund the overpaid amount to the estate. In practice, refunds can take four to eight weeks. If you have not received a refund after eight weeks, follow up with the council directly.

After the grant of confirmation: Notify the council immediately. The six-month post-confirmation window begins from the date the Sheriff Court grant is issued, not from the date you notify the council. Prompt notification ensures accurate records and gives the council time to update the account before the window closes.

Things to watch out for

Bills continuing to arrive after notification. This is normal – correspondence already in the post will not stop immediately. If bills continue to arrive two to three weeks after you have notified the council, follow up to confirm the account has been updated.

The six-month post-confirmation window has a hard limit. Unlike the indefinite exemption period before confirmation, the post-confirmation period is capped at six months by statute. Once that window closes, full council tax becomes payable on an empty property – and from 1 April 2026, Scottish councils can apply significantly higher premiums on long-term empty properties, with no statutory cap. (Source: mygov.scot – Council Tax for empty homes and second homes) If the estate is taking time to sell, factor this cost into planning.

Council tax accrues until you notify the council. The Class 6 exemption should be backdated to the date of death, but this requires you to contact the council and make the application. The exemption is not applied automatically.

CTRS overpayments. If the deceased was receiving Council Tax Reduction Scotland, any CTRS payments that arrived after the date of death may need to be repaid by the estate. The council will write to the executor if this applies.

Second adult rebate interaction. If the surviving resident is a student or otherwise disregarded for council tax purposes, the second adult rebate rules may interact with any discount claim. Check with the council what combination of discounts and exemptions applies to your specific situation.

Class 6 does not apply to shared or jointly owned properties. The exemption requires that the council tax liability falls solely to the deceased person’s estate. If others were living in the property or the property was jointly owned, the exemption will not apply in full. Check the specific situation directly with the council.

Premium timeline for unsold properties. Once the Class 6 exemption ends, properties empty for more than 12 months can attract council tax premiums set by individual councils. These vary significantly across Scotland’s 32 councils. If the estate includes a property that is proving difficult to sell, contact the local council to understand the exact premium schedule that applies.

Summary

Scotland’s council tax rules after a death differ meaningfully from England and Wales. The Class 6 exemption, the grant of confirmation process, the CTRS scheme, and the bundling of Scottish Water charges all require specific attention. The April 2026 removal of the premium cap adds urgency for estates where an empty property may remain unsold for an extended period.

The quickest route is to use Tell Us Once immediately after registering the death – it notifies the council alongside most other government departments in a single step. Then contact the council directly to apply for the Class 6 exemption or single-person discount, and follow up again once the grant of confirmation is issued.

Key steps:

1. Use Tell Us Once as soon as you have registered the death
2. Contact the local council directly to apply for the Class 6 exemption (empty property) or 25% single-person discount (one adult remains)
3. Provide the death certificate and executor’s contact details
4. Contact the council again once the grant of confirmation is issued – this starts the six-month post-confirmation window
5. Apply for Council Tax Reduction Scotland in the surviving resident’s own name if financial circumstances have changed
6. Settle any outstanding council tax from estate funds before distributing any inheritance
7. If the property is likely to remain empty after the exemption window closes, check your council’s premium schedule – rates can be substantially higher from April 2026

For a full list of what else needs doing after a death – banks, utilities, telecoms, and HMRC – see our complete notification guide.

This guide covers council tax in Scotland. For the equivalent process in England and Wales, see our council tax after a death guide.