Council Tax (Exempt Dwellings) Order 1992
The Council Tax (Exempt Dwellings) (Amendment) Order 1994
(1) an unoccupied dwelling—
"(a) which has been unoccupied since the date of death of a person ("the deceased"); and
(b) in relation to which one of the conditions set out in paragraph (2) below is satisfied;
(2) the conditions referred to in paragraph (1) above are, subject to paragraph (3) below, that—
(a) the deceased had, at the date of his death, a freehold interest in the dwelling, or a leasehold interest in the dwelling which was granted for a term of six months or more, and
(i) no person a qualifying person in respect of the dwelling; or
(ii) a person is a qualifying person in respect of the dwelling acting in his capacity as executor or administrator, and no person is a qualifying person in any other capacity;
or
(b) the deceased was a tenant of the dwelling at the date of his death, and an executor or administrator acting in his capacity as such is liable for rent or, as the case may be, a licence fee, for the day;
(3) sub-paragraph (a)(ii) and (b) of paragraph (2) above shall only apply, in a case where a grant of probate or letters of administration has been made, if less than six months have elapsed since the date of the grant;"
Any premises which:
Are unoccupied and
At the date of death the deceased had a Freehold or Leasehold interest in the premises (greater than 6 months) or
At the date of death the deceased had a tenancy of the premises (greater than 6 months ) and the estate or executor is liable to pay rent
The exemption does not apply where the premises are jointly owned by persons other than the deceased.
The exemption starts from the day the premises becomes unoccupied
The exemption will last for as long as the conditions are met but only for a maximum of six months after the grant of probate or letters of administration have been made.
