Do you have to pay council tax on a deceased person's home in Scotland?

After a death, one of the first letters to arrive is often a council tax bill. It can feel like one more worry at a difficult time. In Scotland, the rules are generous to executors: an empty home in an estate is exempt for as long as the executor is waiting for Confirmation, however long that takes, and for a period afterwards to allow the house to be sold or transferred.

How the exemption works

The exemption applies where a home is unoccupied because the person who was liable for council tax has died, and the only person now liable is the executor, in their capacity as executor. It is in two parts:

The six months after Confirmation is a statutory maximum. Glasgow City Council, for example, states that once Confirmation has been granted there is a statutory limit of a maximum of six months' exemption.

How to apply

The exemption does not happen automatically. The executor, or their solicitor, applies to the council for the area where the house is. Councils usually ask for:

• a certified copy of the death certificate;
• if Confirmation has been granted, a copy of it, or a letter from the solicitor confirming the date it was granted;
• if Confirmation has not yet been granted, a letter from the solicitor confirming that;
• the name and contact details of the executor;
• a letter from the executor confirming that the house is empty and that the estate alone is liable.

Apply as soon as possible, and ask the council to apply the exemption from the date of death. If the person who died had paid council tax in advance, ask whether any refund is due to the estate.

When the exemption ends early

• Someone moves in. The home is no longer empty, and the new occupier becomes liable.
• The house is sold. The buyer becomes liable from the date of entry.
• The house is transferred to a beneficiary. Once the beneficiary owns it, they are liable, whether or not they live there.
• Six months pass after Confirmation. The estate then pays council tax like any other owner of an empty home.

Tell the council as soon as any of these happens. Our guide on whether an executor can sell a house before Confirmation explains how to time a sale.

What happens after the exemption

Once the exemption ends, the estate pays council tax on the empty home until it is sold or transferred. The cost of this comes out of the estate, which reduces what the beneficiaries receive, so it is one reason executors try to sell or transfer the house promptly.

If a home stays empty for more than a year, the council can treat it as a long-term empty home and charge a premium. Until 1 April 2026, premiums were limited to double the normal council tax. That limit no longer applies, so councils can now set higher premiums. Most councils give relief from the premium where the property is actively being marketed for sale or let, for up to two years, and some have special rules for inherited property.

How our local councils handle it

Council rules on empty homes change, particularly now that premiums are no longer capped, so always check the current position with the council. For local information, see our pages for Glasgow, Hamilton, East Kilbride, Motherwell and Dumfries.

If someone still lives in the home

The exemption is only for empty homes. If the person who died shared their home, the people still living there are usually liable for council tax.

• A surviving spouse or partner who now lives alone can claim the 25% single person discount.
• They may also qualify for Council Tax Reduction if their income has fallen.
• If a joint owner inherits the home by survivorship, they become liable in their own right. See our guide on whether a jointly owned house goes to the other owner.

Council tax the person owed before they died

Any council tax arrears up to the date of death are a debt of the estate. The executor pays them from the estate funds before distributing anything to the beneficiaries. Family members are not personally responsible unless they were jointly liable, which can happen where a spouse or partner lived in the same home. Our guide on who is responsible for a parent's debts explains more.

What if the person rented their home?

If the person was a tenant, the tenancy usually ends after the death, or passes to someone entitled to succeed to it. Council tax is normally payable until the tenancy ends and the keys are returned, so the executor should contact the landlord and the council quickly to agree an end date and avoid unnecessary charges. Our guide on what happens to a council tenancy when someone dies explains who can take it over.

How we can help

We apply for the council tax exemption as a routine part of every executry, keep the council updated, and time the sale or transfer of the house to keep costs down. Talk to our executry solicitors in Glasgow, Hamilton, East Kilbride or Dumfries, or see our executor's checklist.

This guide is general information about Scots law, correct at the date shown. It is not legal advice for your circumstances.