Homes awaiting Probate may receive council tax exemption

Published: 17/08/2023
Written by Curwens Solicitors

Properties awaiting Probate may be exempt from the increase in council tax surcharge for vacant homes in England for a period of 12 months.  The most recent increase in the surcharge was in 2018 when the premium tax rate increased to 100% for properties that had been empty for between 2 and 5 years. 

‘Dwellings unoccupied and substantially unfurnished for a continuous period of at least one year will be liable to the council tax premium’ at the start of the 2024/2025 financial year.  The government, however, is considering temporarily exempting vacant properties awaiting Probate. 

Vacant properties that make up part of an estate that is awaiting the Grant of Probate being issued are exempt from council tax.  Once the Grant of Probate has been issued, the executors have a further exemption period of up to 6 months from the date of the Grant whilst they decide what to do e.g. sell or transfer the property.  Once the 6 months is up, council tax is applied to the vacant property, however where a property has been vacant for at least one year, it may become liable for the long-term empty homes council tax premium immediately. 

It can take executors or administrators some time to sell a vacant property, especially in the current climate, therefore an exemption from the surcharge for vacant properties for 12 months from when the Grant of Probate is issued would be extremely welcome.

If you would like any assistance in obtaining a Grant of Probate or Letters of Administration, please contact Helena Theo on 01992 463 727.

Please note that our briefings are for informational purposes only, and do not constitute legal advice.

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