Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what steps his Department is taking to ensure that executors are not held personally liable for council tax bills, including empty property premiums, on properties undergoing probate where Class F exemptions apply, particularly in cases where probate is delayed and executors have no access to estate funds.

When a property has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted. Where probate is delayed, the exemption will continue until probate is granted. Following a grant of probate (or the signing of letters of administration), a further six months exemption is possible, so long as the property remains unoccupied and has not been sold or transferred to someone else.