Inherited Property Council Tax Scotland: Executry Exemption and What Happens After Confirmation

When you inherit a property in Scotland, council tax does not stop. But during the estate administration period, a full exemption may apply — and the timing of what you do afterwards determines whether you face the empty home premium.

Class F: The Estate Exemption

Class F under the Council Tax (Exempt Dwellings) (Scotland) Order 1997 removes council tax entirely on a property that forms part of a deceased person's estate. It applies when:

• The property was the deceased's sole or main residence before death
• No other person is living in the property
• The council tax liability falls on the estate, not on a new occupant

Scotland uses Confirmation (granted by the Sheriff Court) rather than the English Probate process. The Class F exemption runs from the date of death until Confirmation is granted, and then for up to six months after Confirmation.

If the property is sold, transferred to a beneficiary, or reoccupied before the six-month post-Confirmation window expires, the exemption ends immediately.

What Happens When Class F Expires

Once Class F runs out, the property's council tax position depends entirely on its occupancy status:

If you move in: it becomes your sole or main residence, and standard council tax applies at the normal rate. No premium.

If you sell it: the new owner takes on liability from the date of transfer. If the property was marketed during the Class F period, the marketing exception may shield the new owner from an immediate premium.

If it stays empty: the property enters the standard empty home track. The 12-month clock toward the long-term empty premium may already be running — the Class F exemption period counts as time the property has been unoccupied, even though no council tax was charged during it.

This last point catches many executors off guard. If Confirmation takes eight months and the six-month post-Confirmation period runs its course, the property has been unoccupied for 14 months by the time Class F expires. If the council applies a long-term empty-home premium and no other exemption or exception applies, that premium can take effect as soon as Class F ends.

What You Need to Tell the Council

Notify the council promptly after the death:

• Death certificate — establishes the date and confirms the former occupant
• Sheriff Court Confirmation — once granted, send a copy to the revenues department
• Statement that the property is unoccupied — the council may ask you to confirm no one else has moved in

Most councils have a bereavement team or dedicated process for reporting a death and adjusting council tax accounts. Some adjust accounts automatically when the Registrar of Deaths notifies them, but not all — following up in writing is safer.

Evidence for Backdating

If you discover months later that Class F should have applied but was never claimed, the council is required to adjust the account back to the date the eligibility conditions were met. Prepare the death certificate and Confirmation grant, and request a backdated adjustment in writing. Any overpayment is set off against existing arrears or refunded.

Estate Administration

For full guidance on executor liability, Sheriff Court Confirmation procedures, and managing a deceased estate in Scotland, see bereavementstartguide.com. The council tax position is one piece of a larger estate process.

For the full timeline showing how Class F interacts with the empty home clock, premium exception evidence checklists, and the appeal route if the council rejects an exemption claim, the Scotland Second and Empty Homes Council Tax guide walks through each step.

See more Scotland guides →