When someone dies in Scotland, their local council needs to be told as soon as possible. Council tax is usually the most pressing financial matter – but the council also handles the electoral register, Blue Badges, council housing under Scottish tenancy law, 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, which differs from England and Wales in several important ways. The relevant exemption is Class 6 under the Council Tax (Exempt Dwellings) (Scotland) Order 1997, not “Class F” as in England. Scotland does not use probate or letters of administration – instead, executors apply for a grant of confirmation from the Sheriff Court. And Scotland’s means-tested support scheme is the Council Tax Reduction Scotland (CTRS), which operates under separate regulations from the English and Welsh schemes. This guide covers what families and executors need to do after a death in Scotland.
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 and 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. Using it takes around 10–15 minutes and notifies the following in a single step:
- The local council – triggers the council tax and electoral register update process
- Council Tax Reduction – stops any ongoing CTRS payments to avoid an overpayment
- HMRC – for income tax, Child Benefit, and tax credits
- Department for Work and Pensions (DWP) – for State Pension, benefits, and bereavement support
- Social Security Scotland – for Scottish benefits including Scottish Child Payment and Carers Allowance Supplement
- DVLA – for driving licence and vehicle registration
- Passport Office – to cancel the deceased’s passport
- Veterans UK – if applicable
- Some public sector pension schemes
You can access Tell Us Once via mygov.scot or gov.uk using the reference number provided by the registrar. See our full Tell Us Once guide for everything the service covers.
Tell Us Once notifies the council but does not automatically calculate or apply any council tax exemption. You will almost always need to follow up with the council directly to confirm the exemption and supply any required documents.
Council tax: what happens after a death in Scotland
Scottish council tax law is governed by the Local Government Finance Act 1992 as amended by Scottish Parliament legislation, and by the Council Tax (Exempt Dwellings) (Scotland) Order 1997. The rules differ from England and Wales in several respects.
If the deceased lived alone: the Class 6 exemption
When someone who lived alone dies and the property becomes empty, the estate may qualify for a full council tax exemption under Class 6 of the Council Tax (Exempt Dwellings) (Scotland) Order 1997.
Class 6 applies when a property is not anyone’s sole or main home and the council tax liability falls solely to the deceased person’s estate. Unlike in England and Wales – where the equivalent exemption runs from the date of death until probate is granted and then for a further six months – in Scotland the Class 6 exemption works around the grant of confirmation:
- Before confirmation is granted: The exemption can be awarded indefinitely. There is no statutory time limit while the estate awaits a grant of confirmation from the Sheriff Court. (Source: Glasgow City Council – Estate of Deceased Person Exemption)
- After confirmation is granted: 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 (in the care of the executors). (Source: Council Tax (Exempt Dwellings) (Scotland) Order 1997, Class 6)
This means that if confirmation takes many months to obtain – which is common for larger or more complex estates – the property benefits from the exemption for the full period leading up to confirmation, plus six months afterwards.
What is a grant of confirmation? In Scotland, “probate” does not exist as a legal concept. The equivalent process is confirmation of executors, administered through the Sheriff Court rather than the Probate Registry. A grant of confirmation is the court document that authorises the executor to administer the estate – to uplift funds from banks and other institutions, and to transfer or sell property. Once confirmation is granted, the six-month post-confirmation window for the Class 6 exemption begins.
Contact the council as soon as possible after the death to have the exemption applied from the date of death. Do not wait for confirmation – the exemption runs from the date the property became unoccupied as a result of the death.
If the property was jointly owned or occupied
The Class 6 exemption does not apply if others are living in the property or if the council tax liability is not solely the estate’s. If the deceased jointly owned the property, the surviving owner or other residents continue to be liable for council tax.
If one adult now lives alone at the property, they can claim a 25% single-person discount. This does not apply automatically – you will need to contact the council, tell them of the death, and request the discount. It should be applied from the date of death, with any overpayment refunded. (Source: mygov.scot – Council Tax discounts, exemptions and reductions)
Council Tax Reduction Scotland (CTRS)
Council Tax Reduction Scotland (CTRS) is the Scottish Government’s means-tested scheme that reduces council tax bills for people on lower incomes. It is funded and administered differently from the Council Tax Support schemes in England and Wales.
If the deceased was receiving CTRS, that entitlement ends on the date of death. If a surviving partner or family member remains in the property and now faces a changed financial situation, they should apply for CTRS in their own name. The assessment is based on their own income and circumstances, not the deceased’s. (Source: Citizens Advice Scotland – check if you can get Council Tax Reduction)
CTRS can reduce the bill to zero in some cases. There are three schemes, and your council applies whichever gives the greatest reduction: the main CTR scheme (income-based), the Bands E–H relief (for properties in higher council tax bands), and the second adult rebate. Apply directly to your local council.
Summary of council tax rules after a death in Scotland
| Situation | What applies | Duration |
|---|---|---|
| Property empty, deceased was sole liable person | Full exemption (Class 6) – no council tax payable | Indefinitely until confirmation is granted, then up to a further 6 months |
| Property empty, confirmation granted, still in estate's name | Class 6 exemption continues | Up to 6 months after confirmation |
| One adult remains in the property | 25% single-person discount | From date of death onwards |
| Property occupied, multiple adults remain | Standard council tax applies, account updated to surviving residents | Ongoing |
| Surviving resident on low income | Council Tax Reduction Scotland (CTRS) – new claim in their own name | Ongoing, subject to annual review |
Sources: Council Tax (Exempt Dwellings) (Scotland) Order 1997; Glasgow City Council – Estate of Deceased Person Exemption; mygov.scot – Council Tax discounts, exemptions and reductions; verified April 2026
How to contact your Scottish council directly
Even after using Tell Us Once, you will need to contact the council directly to confirm the Class 6 exemption, supply documents, and arrange for the account to be managed through the estate. Each Scottish council has its own team for this.
Finding your council: If you are unsure which council covers the property, use the Find your local council tool on gov.uk.
What to tell the council:
- Full name and date of death of the deceased
- The address the council tax account relates to
- Your name and relationship to the deceased (executor, next of kin, or solicitor)
- The council tax account reference number (on any bill or correspondence)
- Whether the property is now empty, still occupied, rented, or being sold
- The name and address of the executor or solicitor dealing with the estate
- Once obtained: the date the grant of confirmation was issued
What documents may be requested:
- A copy of the death certificate
- The grant of confirmation (once available from the Sheriff Court)
- The executor’s details and contact address for correspondence and any refunds
Most Scottish councils accept notification by phone, email, or online form. Some, such as Glasgow City Council, have a specific estate of deceased person exemption application. Edinburgh Council’s council tax team can be contacted at ctaxsecondhomes@edinburgh.gov.uk for unoccupied properties in bereavement circumstances.
Contact the council as soon as you can after the death, even before confirmation is obtained. The Class 6 exemption runs from the date the property became empty, so early notification avoids unnecessary bills.
What else the council handles
Electoral register
Tell Us Once handles the electoral register update automatically for most Scottish councils. If you used Tell Us Once you do not need to contact electoral services separately.
If you did not use Tell Us Once – or want to confirm the update went through – contact the council’s electoral registration office with the deceased’s full name, address, and date of death.
Blue Badges
Tell Us Once cancels the Blue Badge automatically. A Blue Badge cannot be used after the holder’s death, even briefly – doing so is a criminal offence. If the badge has not been collected by the council, return it. (Source: mygov.scot – Blue Badge scheme)
Council housing in Scotland
If the deceased held a Scottish secure tenancy (the standard social housing tenancy in Scotland under the Housing (Scotland) Act 2001), the tenancy does not end automatically on death. In some circumstances a family member living at the property may have the right to succeed to the tenancy. The rules on succession differ from those in England and Wales. Contact the council’s housing department promptly – they will explain the options and timescales.
Parking permits
Tell Us Once cancels resident and disabled parking permits. If the estate needs vehicle access to the property during the clearance period – for example, in a controlled parking zone – contact the council’s parking team. Some councils issue temporary permits for this purpose.
Library membership
Tell Us Once closes the library account. Return any items on loan; most libraries in Scotland will waive overdue fines in bereavement circumstances.
If the estate owes council tax
If the deceased owed council tax at the time of death, that debt becomes a liability of the estate. It is paid from the estate funds before any inheritance is distributed. The executor – whether executor-nominate (appointed by will) or executor-dative (appointed by the Sheriff Court) – is responsible for settling estate debts in the correct order, and council tax falls within that.
The council cannot pursue the executor personally for the debt from their own funds. However, they can and will pursue the estate – so unpaid council tax must be factored into the estate administration.
If the estate has no funds to pay the debt, contact the council’s council tax team to explain the situation. Some councils have discretion to write off irrecoverable debts, though there is no guarantee. A solicitor experienced in Scottish executry can advise on the correct order of priority for paying estate debts.
What 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 more than two to three weeks after you have notified the council, follow up to confirm the account has been updated.
The six-month window after confirmation. Unlike the period before confirmation – which is uncapped – the post-confirmation exemption has a statutory limit of six months. Once that window closes, full council tax becomes payable on the empty property. If the estate is taking time to sell or transfer the property, plan for this cost. Contact the council before the six months expires if you need to discuss options.
Empty property charges from April 2026. From 1 April 2026, Scottish councils are no longer capped on how much they can charge in council tax premiums for long-term empty properties. If a property remains empty well beyond the Class 6 exemption period, it may face a significant surcharge. (Source: mygov.scot – Council Tax for empty homes and second homes) Check the position with the council in advance.
CTRS overpayments. If the deceased was receiving Council Tax Reduction Scotland, any payments that arrived after the date of death may need to be repaid by the estate. The council will write to the executor about this if it applies.
Class 6 does not apply to joint ownership. If the property was jointly owned or if other people were living there, the Class 6 exemption will not apply. Check your specific situation with the council – do not assume the exemption has been granted.
Key steps
- Use Tell Us Once as soon as you have registered the death – the registrar will give you a reference number
- Contact the council directly to apply for the Class 6 exemption (if the property is empty) or the 25% single-person discount (if one adult remains)
- Provide the death certificate and executor details
- Contact the council again once the grant of confirmation has been issued – the six-month post-confirmation window starts from that date
- Apply for Council Tax Reduction Scotland in the surviving resident’s own name if financial circumstances have changed
- Settle any outstanding council tax from the estate before distributing any inheritance
This guide covers council tax in Scotland. For the equivalent process in England and Wales, see our council tax after a death guide.
For a full list of what else needs doing after a death in Scotland – banks, utilities, telecoms, and HMRC – see our complete notification guide.