Do you have to pay council tax on a deceased person's home in Scotland?
The exemption before and after Confirmation, how to apply, what happens next, and the rules in our local councils.
Read the guideThe short answer
If there was a joint tenant, the tenancy simply continues with them. If not, the tenancy passes by law to someone who qualifies: first a spouse, civil partner or partner, then a family member aged 16 or over, then a carer who gave up their home. Partners (other than spouses and civil partners), family and carers must have lived there for a qualifying period, which fell from 12 months to six months on 1 August 2026. A tenancy can pass on like this only twice. If nobody qualifies, or everyone who does declines, the tenancy ends, and the executor or family need to clear the home and return the keys.
Most council and housing association tenants in Scotland have a Scottish secure tenancy under the Housing (Scotland) Act 2001. The Act says that when the tenant dies, the tenancy passes automatically to a qualified person. This is called succession. It is separate from the will: a tenant cannot leave their tenancy to someone in a will, and the tenancy does not form part of the estate that the executor distributes.
Who can take over the tenancy
| Priority | Who can take over | Residence requirement |
|---|---|---|
| Joint tenant | Anyone named on the tenancy with the person who died. The tenancy simply continues, so this is not a succession | Not needed |
| First | A spouse, civil partner or cohabiting partner whose only or principal home it was when the tenant died | None for a spouse or civil partner; six months for a cohabiting partner |
| Second | A family member aged 16 or over, if nobody has first priority: a parent, step-parent, child, stepchild, grandparent, grandchild, brother, sister, aunt, uncle, niece or nephew | Six months |
| Third | A carer aged 16 or over who gave up their own home to care for the tenant or a member of the tenant's family, if nobody has first or second priority | Six months |
If two or more people have the same priority, for example two adult children who both lived with their mother, they can agree between them who takes over, or take it on jointly. If they cannot agree within four weeks of the death, the landlord decides.
The residence requirement and the August 2026 change
For cohabiting partners, family members and carers, the home must have been their only or principal home for a qualifying period before the tenant died, and the landlord must have been told in writing that they had moved in. The period only starts from the date the landlord was told, not the date the person moved in.
From 1 November 2019, the qualifying period was 12 months. The Housing (Scotland) Act 2025 reduced it to six months from 1 August 2026. Wheatley Homes Glasgow and mygov.scot both now give six months. Some council web pages may still show the old 12 month period, and older rules may apply where the tenant died before the change, so check with the landlord and ask them to confirm their decision in writing.
The residence requirement does not apply to a spouse or civil partner, or to a joint tenant.
When a landlord can refuse
- The landlord was never told. If the tenant did not tell the landlord in writing that the person had moved in, the residence requirement will not be met.
- The tenancy has already passed on twice. A Scottish secure tenancy can only be succeeded twice.
- The home is specially adapted. If the house was designed or adapted for someone with particular needs, the person taking over may need to have those needs too. South Lanarkshire Council, for example, says it may refuse where special adaptations are no longer required.
- Someone else has a higher priority. A partner comes before family, and family before a carer.
A person who qualifies can also choose to decline the tenancy, in which case it passes to the next person in line, if there is one. If you are refused and think the decision is wrong, Shelter Scotland and Citizens Advice can give free advice on your housing rights.
Rent and arrears
- If you take over the tenancy, you are responsible for the full rent from the date of the death. Tell the benefits office promptly if you need help with housing costs.
- Rent arrears the tenant owed when they died are a debt of their estate. The person taking over is not responsible for them, unless they were a joint tenant.
- If nobody takes over, any sums the landlord claims, for example for clearing the home, are also a claim against the estate, paid by the executor if there is enough money. Our guide on who is responsible for a parent's debts explains how estate debts work.
If the tenancy is ending: what to do
- Tell the landlord as soon as possible. Wheatley Homes South, for example, asks for the tenant's name, address and date of death, the name and contact details of the person dealing with things, their relationship to the tenant, and the next of kin's details.
- Agree a date for the keys. Ask how long you have to clear the home, whether any charges will apply, and get it in writing.
- Deal with the contents carefully. The belongings in the home are part of the estate. Before giving anything away or throwing it out, check whether there is a will that leaves particular items to someone, and look out for papers such as bank statements, pension letters and a will. Our guides on finding a will and clearing a house after a death can help.
- Leave the home clean and empty. Landlords usually ask for homes to be returned clean and empty, and may charge for clearing or for repairs the tenant was responsible for.
- Take meter readings and tell the suppliers. Gas, electricity, water, phone and broadband accounts should be closed or transferred.
- Tell the council about council tax. See our guide to council tax after a death.
Registering the death comes first. If you have not done this yet, our guide on how to register a death in Scotland explains how it works in each council area. In Renfrewshire, the registration service specifically reminds families that a sole council tenancy needs to be ended.
The main social landlords in our areas
| Area | Main landlord and what to know | First contact |
|---|---|---|
| Glasgow | Wheatley Homes Glasgow and many community based housing associations. Glasgow City Council no longer owns council housing. Wheatley Homes Glasgow's page on the 2025 Act confirms the six month succession period from 1 August 2026 | Wheatley Homes Glasgow: 0800 479 7979 |
| Renfrewshire (Paisley, Renfrew) | Renfrewshire Council, plus housing associations. Ordinary tenancy endings need 28 days' notice | The council's local housing team |
| East Renfrewshire (Barrhead) | East Renfrewshire Council, plus housing associations. The council states that a tenancy ends automatically when the tenant dies and nobody with a legal right takes it over, or those with the right choose not to | The council's housing team |
| South Lanarkshire (Hamilton, East Kilbride) | South Lanarkshire Council, plus housing associations. It aims to decide succession applications within 28 days. Its page still referred to 12 months at the time of writing | Online form to take over a tenancy after a death |
| North Lanarkshire (Motherwell) | North Lanarkshire Council, plus housing associations | The local housing office |
| Dumfries and Galloway | Wheatley Homes South (formerly Dumfries and Galloway Housing Partnership), plus other housing associations | Wheatley Homes South: 0800 011 3447 |
If you are dealing with an estate in one of these areas, our local pages cover the other steps too: Glasgow, Paisley, Renfrew, Barrhead, Hamilton, East Kilbride, Motherwell and Dumfries.
Private tenancies are different
If the person rented from a private landlord, different rules apply. According to Shelter Scotland, a private residential tenancy can pass to a spouse or civil partner, or to a partner or family member who had lived there for at least 12 months, counted from when the landlord was told. An older assured or short assured tenancy can only pass to a spouse, civil partner or cohabiting partner. A private tenancy can only be taken over once.
What if the person owned their home?
If the person owned their home, there is no tenancy to pass on. The home is part of the estate, unless it passes to a joint owner under a survivorship destination. See our guides on jointly owned houses and on whether an executor can sell a house before Confirmation.
How we can help
Succession to a council tenancy is a housing matter, and Shelter Scotland and Citizens Advice give free advice on it. As executry solicitors, we deal with everything else in the estate: contacting the landlord on the executor's behalf, dealing with rent arrears and other debts, handling the belongings, applying for Confirmation if it is needed, and paying out the estate. Your first appointment is free.
Frequently asked questions
Can I take over my parent's council house when they die in Scotland?
Possibly. A family member aged 16 or over can succeed to a Scottish secure tenancy if the house was their only or principal home, the landlord had been told in writing that they lived there, and the qualifying period had passed, provided nobody with a higher priority, such as a spouse or partner, is taking it over. Since 1 August 2026, the qualifying period is six months for most people. The tenancy must not already have passed on twice.
How long does the family have to clear a council house after a death?
There is no single national deadline. Each landlord sets its own arrangements, and most ask to be told about the death promptly and for the keys to be returned once the home has been cleared. Ask the landlord how long you have and whether any charges will apply, and get the answer in writing.
Who pays the rent after a council tenant dies?
If someone takes over the tenancy, they pay the rent from the date of the death. Any rent arrears the tenant owed are a debt of their estate, not of the person taking over, unless that person was a joint tenant. If nobody takes over, any sums the landlord claims are dealt with by the executor from the estate. Family members are not personally liable for a sole tenant's rent.
What happens if nobody qualifies to take over the tenancy?
The tenancy comes to an end. The landlord can choose to offer a new tenancy to someone who was living there, either in the same home or elsewhere, but it does not have to. Anyone who needs to move out and has nowhere to go can ask the local council for help as homeless.
Can a tenancy be passed on more than once?
A Scottish secure tenancy can pass by succession twice. After the second succession, the tenancy ends when that tenant dies, unless there is a joint tenant. A private residential tenancy, assured tenancy or short assured tenancy can only be taken over once.
Need help with an estate?
Our executry solicitors can take the whole process off your hands, or answer a single question. Your first appointment is free.
This guide is general information about Scots law, correct at the date shown. It is not legal advice for your circumstances.
