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

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 6 July 2026 to Question 13628, on Empty Property: Council Tax, and with reference to her Department's document entitled Guidance on the implementation of the council tax premiums on long-term empty homes and second homes, May 2026, what advice or guidance has (a) her Department and (b) Valuation Tribunal Service provided on whether an empty dwelling that has claimed the empty homes premium Class I exception for 12 months following a grant of probate, and then claimed the Class F council tax exemption due to the death of the owner and probate, can then claim an additional 12 month Class G or H premium exception in succession after that initial 12 months if the dwelling is then being marketed for sale or rent; or whether the 12 month Class F and G exception can only be claimed if the dwelling was not marketed for sale or rent during the Class I exception period.

It is for individual councils to decide whether it is appropriate to introduce a premium in their area. As the hon. Member has noted, the government has published guidance on the implementation of council tax premiums and exceptions. The Valuation Tribunal Service does not provide guidance on Council Tax premiums.

The council tax class F exemption for properties undergoing probate will apply until probate has been granted (or letters of administration have been signed) and up to 6 months where the property remains empty after probate. The class I exception from the premium would apply for up to 12-months following probate and will run until the property has changed owner by being sold. This exception may run concurrently with the class F exemption where both are applicable.

Dwellings, which for less than 12 months, have been marketed for sale or let may be excepted from the premium. Any period during which the dwelling was marketed while qualifying for the class I exception would count towards that 12-month period.

In addition to mandatory exceptions, councils have the power to set local exceptions or provide discretionary discounts where they consider it appropriate.