This guide covers England and Wales. Council tax rules in Wales differ in one important respect – the pre-probate exemption is capped at two years – and are noted in the Wales section below. For Scotland, the rules are broadly similar but administered under Scottish law; see our council tax after a death in Scotland guide.
When someone dies, their local council needs to be told promptly. Council tax is usually the most time-sensitive matter: bills continue to arrive until you notify the council, and the exemptions that stop them running do not apply automatically. Left unnotified, the council will continue issuing demands addressed to the deceased, which adds unnecessary stress at an already difficult time.
The good news is that a single government service – Tell Us Once – can notify your local council and most other government departments in one step. And if the deceased lived alone, a full council tax exemption applies automatically from the date of death: nothing is payable while probate is underway, however long that takes, and for a further six months after probate is granted.
This guide covers everything you need to know: the Class F exemption and how it works, who pays council tax during the probate period, what happens in different living situations, the single-person discount, council tax debt, how to notify the council, and what other council services need updating.
Start with Tell Us Once
Tell Us Once is the fastest way to notify your local council – and most other government departments – about a death. It is a free service run by the Department for Work and Pensions (DWP), available in England, Scotland, and Wales.
When you register the death, 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 council services in one step:
- Council tax – triggers the exemption or discount process
- Housing benefit and Council Tax Reduction – stops payments that would otherwise need to be repaid
- Electoral register – removes the deceased’s name
- Blue Badge – cancels the disabled parking permit
- Library membership – closes the account
- Council housing – notifies the housing department if relevant
- Parking permits – cancels any resident or disabled person’s permit
You can complete Tell Us Once at gov.uk or by phone, using the reference number from the registrar. See our full guide to Tell Us Once for everything the service covers – including HMRC, DWP, and the DVLA.
One important limitation: Tell Us Once notifies the council that a death has occurred. It does not automatically calculate or apply the Class F council tax exemption. For that, you will usually need to follow up directly with the council’s council tax department.
The Class F council tax exemption explained
The most important thing to understand is this: if the deceased was the only person living at the property, the property is entirely exempt from council tax from the date of death.
This is the Class F exemption. It is a full 100% exemption – not a discount. While it applies, nothing is payable. And unlike many exemptions, there is no time limit on the pre-probate period: the exemption continues for as long as the property remains unoccupied and the estate is under administration, however long probate takes.
Once probate or letters of administration are granted, the Class F exemption continues for a further six months, provided the property:
- remains unoccupied
- is still in the name of the deceased (held by the executors or administrator)
- has not been sold, rented out, or transferred to a beneficiary
After those six months, the estate becomes liable for the full council tax charge.
(Source: gov.uk – council tax when someone dies)
The empty homes premium exception
Some councils charge a long-term empty property premium on top of the standard council tax rate – in England this can add up to 100% to the bill (doubling it) for properties empty for more than a year. However, in England, a property that qualified for the Class F exemption is protected from this premium for up to 12 months after probate is granted. This exception does not apply in Scotland or Wales. (Source: gov.uk – council tax when someone dies)
What Class F does not cover
The Class F exemption applies only to empty properties where the person liable for council tax has died. It does not apply if:
- Other people are living at the property
- The property is jointly owned and a surviving owner continues to live there
- The property has been rented out
- The property has been transferred to a beneficiary who occupies it
Exemptions vs disregards: why the distinction matters
Bereaved families often encounter two different terms when dealing with council tax after a death: exemptions and disregards. They work very differently.
An exemption applies to the property and eliminates the bill entirely – nothing is payable. The Class F exemption is the main one for bereavement.
A disregard applies to a person. Someone who is disregarded is not counted as an adult for council tax purposes. Common reasons for a disregard include being a full-time student, being severely mentally impaired, or being a carer who lives with the person they care for. If all adults at a property are disregarded, the council tax bill is reduced by 50% (not cancelled entirely). If one adult is disregarded and one is not, the non-disregarded adult is treated as if they live alone – qualifying for the 25% single-person discount.
This distinction matters in bereavement situations where a surviving resident wonders why they are still receiving a bill despite being told the deceased was “exempt” or “disregarded”. An exemption eliminates the bill; a disregard only adjusts it.
Council tax in different situations after a death
The deceased lived alone
If the deceased was the sole occupant of the property and it is now empty:
- The Class F exemption applies from the date of death
- No council tax is due during the probate process, however long it takes
- Contact the council to have the exemption applied to the account
- Once probate is granted, notify the council again – the six-month post-probate exemption period starts from the grant date, not from the date of death
A surviving spouse or partner remains at the property
If the deceased shared the property with a spouse, civil partner, or other adult, and that person is now the only adult resident:
- The Class F exemption does not apply – the property is occupied
- The surviving resident is entitled to a 25% single-person discount
- The discount applies from the date of death
- The council will not apply it automatically – the surviving resident must contact the council and request it
- The council tax account should be updated into the surviving resident’s name
(Source: gov.uk – council tax discounts)
The surviving resident previously benefited from someone else’s disregard
If the deceased was disregarded for council tax purposes (for example, because they were a full-time student, severely mentally impaired, or a carer), the surviving resident may have been getting a 25% single-person discount even while living with the deceased. After the death, the situation changes: the surviving resident is now unambiguously the sole adult resident, so the 25% discount should still apply – but notify the council so they can update the account correctly and confirm nothing changes in the billing.
The deceased was a joint owner who did not live at the property
If the deceased owned the property jointly but did not live there (for example, it was an investment property or a property held in trust), the surviving owner becomes solely responsible for the council tax. Contact the council to update the account.
The deceased was a tenant
If the deceased held the property as a sole tenant, the Class F exemption applies from the date of death until the tenancy formally ends. Once the tenancy ends – whether because it expires, is surrendered by the executor, or is terminated by the landlord – the liability falls on the landlord or the next occupant. The estate is not liable for council tax after the tenancy ends.
If the deceased was a joint tenant, the surviving tenant remains liable and should notify the council. If they are now the sole adult at the property, they can claim the 25% single-person discount.
Multiple adults remain at the property
If two or more adults continue to live at the property after the death, standard council tax applies. The account is updated to the remaining residents, and no special exemptions or discounts apply unless another ground for exemption or disregard exists.
Summary table
| Situation | What applies | Duration |
|---|---|---|
| Property empty, deceased was sole occupant (England) | Class F exemption – 100% exemption, nothing payable | No time limit pre-probate; plus 6 months after probate |
| Property empty, deceased was sole occupant (Wales) | Class F exemption – 100% exemption, nothing payable | Up to 2 years pre-probate; plus 12 months after probate |
| Property empty, would attract long-term empty homes premium (England only) | Premium exception applies – premium waived | Up to 12 months after probate |
| One adult remains at the property | 25% single-person discount | From date of death onwards (must be claimed) |
| Property occupied, multiple adults remain | Standard council tax – account updated to remaining residents | Ongoing |
| Sole tenant died | Class F exemption | From date of death until tenancy ends |
| Joint owner who did not live at the property died | Surviving owner takes full responsibility; no exemption | Ongoing |
Source: gov.uk – council tax when someone dies, verified June 2026
Who pays council tax during the probate period?
A question that often causes anxiety: if the Class F exemption applies, the answer is simple – nobody pays, because nothing is due.
If the property does not qualify for Class F (because it is occupied, or because it has been transferred), the estate is liable for any council tax that accrues. The executor is not personally responsible for council tax. They pay from estate assets. If the estate runs out of money before council tax is settled, the remaining debt is written off – beneficiaries and family members cannot be pursued personally for council tax owed by the deceased, unless they were jointly liable on the account.
After probate is granted and the six-month Class F exemption expires, a full council tax charge becomes payable on an empty property. At that point, the executor pays from the estate. If the property is sold before the six months are up, the liability ends on completion. If ownership transfers to a beneficiary, they become liable from the date of transfer.
Council tax debt owed by the deceased
Council tax owed by the deceased at the time of death is a debt against the estate. It must be paid from estate assets before inheritance is distributed to beneficiaries.
In the order of priority for settling an insolvent estate, council tax sits alongside other tax liabilities – after secured debts (such as a mortgage) and funeral expenses, but ahead of unsecured personal debts such as credit cards. In practice, most estates are solvent and the order of priority only matters if there is not enough money to pay everyone.
Family members and beneficiaries are not personally liable for the deceased’s council tax debt. The council cannot pursue them – only the estate. If the estate has no assets, the debt is written off.
(Source: National Debtline – debts after death)
How to notify the council directly
Even if you have used Tell Us Once, you will usually need to contact the council’s council tax team directly to apply for the Class F exemption or the single-person discount, and to arrange any refund.
Finding your local council: Use the Find your local council tool on gov.uk if you are unsure which council covers the property.
What to provide:
- The 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 acting for the estate)
- The council tax account reference number (found on any bill)
- Whether the property is now empty, occupied, rented, or being sold
- The date probate was granted (once you have it)
- A contact address for the estate, so refunds and final bills can reach the right person
Most councils accept notification by online form, by phone, or by post. Some require a copy of the death certificate; most will begin the process on notification and request documents only if required to release a refund.
When to contact the council a second time: You will need to contact the council again when probate is granted. The six-month post-probate exemption starts from the date of the grant, and the council will not automatically know when this has happened. If you do not notify them, the exemption may not be applied and bills may start arriving again.
The single-person discount: how to claim it
If the death has left one adult living at the property, that person is entitled to a 25% reduction in their council tax bill. This is the single-person discount, and it applies from the date of death.
To claim it:
- Contact the council – by phone, online, or by post
- Confirm the date of death and that you are now the only adult resident
- The council will update the account and apply the discount
You do not need to wait for probate or any other process. The council may ask for proof of the death (a death certificate or letter of confirmation) before adjusting the bill. The discount should be backdated to the date of death if you notify the council promptly.
If you were already receiving the single-person discount because the deceased was disregarded (for example, they were a full-time student or severely mentally impaired), your entitlement to the discount does not change – but notify the council so they can update the account correctly.
Council tax in Wales: how the rules differ
The basic structure is the same as England – the Class F exemption eliminates the bill for an empty property after the death of a sole occupant – but there are two differences in Wales:
Pre-probate period: In England, there is no time limit on the Class F exemption while the estate is under administration (before probate is granted). In Wales, the pre-probate exemption is capped at two years from the date of death. If probate has not been granted within two years, council tax becomes payable.
Post-probate period: Once probate or letters of administration are granted, the exemption can continue in Wales for a further 12 months – double the six-month period that applies in England.
Both countries require the property to remain unoccupied and in the name of the estate throughout.
(Source: gov.wales – council tax discounts, disregards, exemptions and reductions)
How to cancel or transfer other council services
Council tax is usually the most pressing matter, but the council handles several other services that need to be cancelled or updated after a death. Tell Us Once covers most of these automatically.
Blue Badge (disabled parking permit)
Tell Us Once cancels this automatically. The Blue Badge cannot be used after the holder’s death, even temporarily while clearing the property. Using a deceased person’s Blue Badge is a criminal offence. Return the badge to the issuing council if it was not already collected.
Housing benefit and Council Tax Reduction
Tell Us Once notifies the council to stop housing benefit and Council Tax Reduction payments. If payments continue after the date of death, the overpayment becomes a debt against the estate. If the deceased was receiving either, check with the council whether any payments arrived after the death date and need to be repaid.
Council housing (social housing tenancy)
If the deceased held a council or social housing tenancy, the housing department needs to be notified separately – or at least confirmed separately from the Tell Us Once process. The tenancy does not end automatically. In some cases, a family member may have the right to take over (succeed to) the tenancy. Contact the housing department promptly to understand the options and timeline.
Library membership
Tell Us Once closes the library account. If the deceased had items on loan, return them. Most libraries waive overdue fines in bereavement circumstances.
Parking permits and residents’ permits
Tell Us Once cancels parking permits. If the property is in a controlled parking zone and the estate needs vehicle access during the clearance period, some councils issue temporary permits for this purpose – contact the parking team to ask.
Electoral register
Tell Us Once handles the electoral register update automatically for most councils. If you did not use Tell Us Once, contact the council’s electoral services team directly. A death certificate allows them to act immediately. Removing the deceased does not affect your own registration.
What documents you will need
Most councils can begin the process with only verbal or written confirmation of the death. Having the following ready will speed things up and may be required to release any refund:
| Document | When needed |
|---|---|
| Death certificate (original or certified copy) | Often requested to confirm the death; usually required before a refund is issued |
| Council tax account reference number | Helps the council locate the account quickly – found on any recent bill |
| Grant of probate or letters of administration | Required to claim the post-probate exemption period and to receive any refund |
| Your contact details and relationship to the deceased | Required to set up correspondence about the estate account |
You do not need to wait for probate before contacting the council. Notify them as soon as possible after the death. The Class F exemption runs from the date of death, but the council will not apply it until they are told.
Timeline: what to expect
Immediately after the death: Use Tell Us Once when you register the death, or use the reference number the registrar gives you to complete it online or by phone within 28 days.
Within the first week or two: Contact the council directly to apply for the Class F exemption or single-person discount, and to provide any required documents.
Account update: Most councils update their records within one to two weeks of notification. Tell Us Once notifications are usually processed more quickly.
Exemption confirmation: Once the council has received notification and any documents, they typically confirm the Class F exemption in writing within two to four weeks.
Refund of overpaid council tax: If council tax was paid in advance – typically by monthly direct debit – the council should refund the overpaid amount to the estate. This can take four to eight weeks in practice. If you have not received a refund after eight weeks, contact the council to follow up. A grant of probate or letters of administration is usually required before a refund can be released.
When probate is granted: Notify the council again. The six-month post-probate exemption starts from the grant date – not from the date of death. Don’t assume the council will know.
After the six-month exemption expires: If the property has not been sold or transferred by then, a full council tax charge becomes payable. Plan for this cost if the sale is taking time.
What to watch out for
Bills continuing to arrive after you have notified the council. This is common and does not always mean the notification failed – letters already in the post will still arrive. If bills continue two to three weeks after notification, follow up to confirm the account has been updated.
The six-month post-probate exemption starting late. If you notify the council of the grant of probate six months after it was issued, you will have missed most or all of the exemption period. Notify them as soon as probate is granted.
Overpayment recovery letters. If housing benefit or Council Tax Reduction was in payment at the date of death and continued briefly afterward, the council may issue a letter asking the estate to repay the overpayment. This is a legitimate request – the executor should settle it from estate funds.
Jointly owned properties. The Class F exemption does not apply if the property is jointly owned with a survivor who is still living there. Confirm your specific situation with the council before assuming the exemption applies.
The estate still liable after the exemption ends. After the six-month post-probate exemption expires, the estate is liable for the full council tax charge on an empty property. Some councils will not apply additional discounts for long-term empty properties held by estates. Budget for this cost if the sale is running long.
Summary
Use Tell Us Once as soon as you register the death – it notifies the council and most other government departments in one step. Then follow up with the council directly to apply the Class F exemption or single-person discount.
If the property is now empty, the Class F exemption means nothing is payable from the date of death for as long as probate takes, then for a further six months after probate is granted. Notify the council when probate is granted to start that six-month clock.
Key steps:
- Use Tell Us Once immediately after registering the death
- Contact the council directly to apply for the Class F exemption or 25% single-person discount
- Contact the council again when probate is granted to apply the six-month post-probate exemption
- Chase any council tax refund if it has not arrived after eight weeks
For a full list of what else needs doing after a death – banks, utilities, telecoms, and HMRC – see our complete what-to-do guide. If you are also dealing with the property itself – including probate and how ownership transfers – see our guide to what happens to a house when someone dies. For HMRC, which also receives a Tell Us Once notification but requires direct contact for income tax and self-assessment, see our HMRC bereavement guide.
Unlike council tax, water charges are not covered by Tell Us Once – see our water companies guide for how to notify your supplier directly. For the TV Licence – another address-based charge that needs cancelling or transferring – see our TV Licence bereavement guide.