Council Tax letter after a death: free Class F exemption template

Written by Settle Editorial Team · Last reviewed 3 Nov 2026

Checked on 3 Nov 2026 against the official sources listed at the end of this page, for England & Wales. This letter is free here and is not one of the nine in the Probate Starter Pack.

Quick answer: Send this letter to the council where the person lived. It asks the council to close their Council Tax account at the date of death, send a final bill, and apply the Class F exemption for a home left empty after a death. In England, GOV.UK says no Council Tax is due until probate is granted as long as the property stays empty, and there may be up to 6 more months of exemption after the grant while it stays unoccupied and in the name of the person who died. Wales has different time limits from 1 April 2026.

When to send it, and who to

Who it goes to. The Council Tax team of the council for the property. Tell Us Once tells the council to cancel Council Tax Reduction, Housing Benefit and a Blue Badge, but it is not a request for an exemption, so write as well.
When it applies. Class F covers a home that has been unoccupied since the date of death, where nobody is liable for Council Tax except the executor or administrator acting as such. It also covers a rented home where the executor or administrator is liable for the rent.
England. Until the grant, and then for less than 6 months from the date of the grant (Council Tax (Exempt Dwellings) Order 1992, Class F).
Wales, from 1 April 2026. Until the second anniversary of the death if no grant has been obtained, or for less than 12 months from the date of the grant. A single period of occupation of 6 weeks or less is ignored (Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026, Class F).

The letter (free to copy)

Copy it into an email or a document, replace every [bracket] with your own details, and delete what doesn't apply.

Free template · Council Tax: close the account and apply the Class F exemption

[Your name]
[Your address]
[Date]

Council Tax team
[Council name]
[Council address]

Subject: Council Tax account [account number]: [property address]: [full name], deceased

Dear Sir or Madam,

I am the [executor / administrator / person dealing with the estate] of [full name], who died on [date of death]. [Name] [owned / rented] [property address] and lived there alone. The property has been unoccupied since the date of death.

Please close [name]'s Council Tax account at the date of death, cancel any direct debit, and send me a final bill showing any amount owed by, or refund due to, the estate.

Please apply the Class F exemption for an unoccupied dwelling after a death from [date of death]. [Probate / Letters of administration] [has not yet been granted / was granted on (date), and I enclose an official copy]. I will tell you when the property is sold, transferred to a beneficiary or occupied again.

Yours faithfully, [name]

Probate Starter Pack · £4.99

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What to enclose

A copy of the death certificate, if the council asks for one.
An official copy of the grant of probate or letters of administration once you have it, so the council can work out when the exemption ends.
The Council Tax account number from a recent bill.

Don't send original documents unless the organisation specifically asks for them. Keep a copy of the version you actually sent, the date, the reference number and the reply.

Common mistakes

Letting someone move in without telling the council. Class F only applies while the home has stayed unoccupied since the death.
Missing the end date. In England the exemption ends 6 months after the grant, and GOV.UK says the home must still be in the name of the person who died. Tell the council when the home is sold or transferred to a beneficiary.
Assuming a property left empty for a long time is charged normally. GOV.UK says councils can charge an empty homes premium after a year, but you may not pay it for up to 12 months after a grant of probate.
Using these rules in Scotland. GOV.UK says the rules are different there.

Frequently asked questions

Do you pay Council Tax on a dead person's house?

In England, GOV.UK says you don't pay Council Tax until after probate is granted as long as the property stays empty, and you may get up to 6 more months of exemption after the grant while it is unoccupied and still in the name of the person who died. Wales has its own limits.

What is the Class F Council Tax exemption?

It is the exemption for a home left unoccupied since the death of the person who lived there, where only the executor or administrator would otherwise be liable. It is set out in the Council Tax (Exempt Dwellings) Order 1992 in England, and in the 2026 Wales regulations in Wales.

How long does Class F last in Wales?

Under the Wales regulations in force from 1 April 2026, until the second anniversary of the death if there is no grant yet, or for less than 12 months from the date of the grant.

Does Tell Us Once deal with Council Tax?

Tell Us Once tells the local council to cancel Housing Benefit, Council Tax Reduction and a Blue Badge, and tells council housing services. It doesn't apply for an exemption on the person's home, so write to the Council Tax team as well.

Related guides

More free letter templates

Sources

General information for England and Wales, not legal advice. If the estate is complex, disputed or may not be able to pay its debts, take advice from a solicitor.