If a home has become unoccupied as a result of someone passing away, the property can be made exempt from Council Tax by using something called a Class F exemption. This is a full exemption awarded for an unlimited period until either:
- the property becomes occupied again (at which point the standard rate applies)
- the property returns to the landlord (in the case of a rented property)
- probate is awarded against the property to allow for the transfer/dissolution of the estate, at which point a maximum of a further six months' exemption is awarded