Discounts and exemptions
Contents
- Introduction
- Single person discount
- Student
- Severely mentally impaired person (SMI)
- Care leavers
- Carer
- Apprentice, youth trainee or skill seeker
- Disability banding relief
- Person in hospital or care home
- Person in detention or prison
- People who provide care or who are cared for
- Person for whom child benefit is payable
- People under the age of 18
- Unoccupied and unfurnished property
- Unoccupied and furnished property discount (not a second home)
- Changes for second homes
- Estate of deceased person
- Spouse, civil partner, or dependent of foreign student
- School leaver
- Religious communities
- Manse or similar dwelling
- Dwelling repossessed by a mortgage lender
- Job-related dwellings
- Occupation prohibited by law/dwellings empty under statute
- Trustee in bankruptcy
- Voluntary care worker
- Visiting forces accommodation
- Ukraine refugees
Estate of deceased person
An exemption from paying council tax where the property is unoccupied due to the death of the person responsible for paying council tax.
The executor of the estate can apply for an exemption. It will not automatically be awarded.
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 access 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.
If a grant of confirmation has been made, there is a statutory limit of a maximum of 6 months exemption from paying council tax effective from the date that confirmation was set.
If a grant of confirmation has not been made, there is no statutory limitation to the length of applicable exemption. You will need to provide the following documentary evidence to demonstrate the status of the deceased person's estate.
How do I apply?
To apply for this exemption, please contact us to request an application form at revenue@northlan.gov.uk
To qualify you need to provide the following documentary evidence to demonstrate the status of the deceased person's estate:
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Copy of death certificate.
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Copy of the grant of confirmation relative to the estate of the deceased.
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Alternatively, a letter from Solicitors acting for the executors verifying that the grant of confirmation has been lodged.
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Name, address, and telephone number of the executor acting for the estate.
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Letter from the executor stating the property address is unoccupied and that the estate is still liable for any council tax charges.
Please submit the necessary supporting evidence for your application. Failure to provide the requested documentation may result in the assessment of your application being delayed or rejected.
We periodically review all exemptions and discounts to confirm eligibility.
