Flat owner died - but no 'Class F' exemption?

Landuj

Hello

My mother died in December 2020. She had moved to a nursing home that March, and she let her flat to a tenant to help pay for her care.

The tenant paid Council Tax on her flat after they moved in, but sadly the tenant also died and the tenancy ended in November 2021, leaving the flat empty.

But there had still been no grant of probate for my mother's estate at that point, because unfortunately the solicitor she had appointed as executor had been closed down by the Solicitors Regulation Authority.

And I had understood that where an owner had died, and the property was empty, no Council Tax was payable until probate was granted (and not for six months afterwards either if the property stayed empty) under The Council Tax (Exempt Dwellings) Order 1992, 'Class F'.

So when probate was finally granted in March this year, and I took on the role of personal representative to deal with the estate, I was surprised there was Council Tax to pay dating back to November 2021, when my mother's tenant died.

I therefore contacted the Council, who told me that because the flat was occupied by a tenant on the date my mother died, the 'Class F' exemption did not apply, and I have been paying the Council Tax bills since (the flat is on the market now but still hasn't sold).

But should I be doing this? I don't understand why my situation was any different to 'Class F' once the tenant had died? I've read the similar guidance I've found at my own and many other Council's websites but I can't see a situation like mine discussed. And I've tried reading the legislation referred to above, but I found it too hard to follow.

The Council did get some other tax issues wrong (sorted now, fortunately), so I thought they might have this wrong too, and that I ought to try and make sure. So if any money savers could help a forum newbie here (or let me know who else might be able to), I would be very grateful. Thank you!

mjm3346

Presumably the thinking is the exemption does not come into play as it was not applicable at the time of death so it never starts - applying now would still mean revisiting date of death when the premises were not left unoccupied as a result of the death so "F" does not apply

lincroft1710

Your mother was not the person liable to pay the CT on the flat at the date of her death, so Class F exemption does not apply.

Landuj

Thank you mjm3346 and lincroft1710 for your answers!

I'm glad to hear from others that the distinction made by the Council (in England, btw lincroft1710), about the liability being with someone else when Mum died, seems to be the key thing.

I'm more confident now that at least they haven't misinformed me about this, even if it means the estate doesn't qualify for the exemption, despite my having the difficulties of the situation the exemption was presumably intended for.

Thanks again!

Norman_Castle

Landuj said:

 I have been paying the Council Tax bills since (the flat is on the market now but still hasn't sold).

The bills should be paid by your mothers estate, not you. It won't be any cheaper but will save you having to find the money to pay.

TBagpuss

Yes, unfotruntely you camn't claim the exemption however the payments should be from your mum's estate and it is usually possible (if there are no other assets in the estate) for them to wait for payment until the flat sells. 

Obviously if you prefer to pay as you go along and they recalim that moeny from the estate you can do so (assumign that there is likelyto be enough to pay you back)