Council tax exemption F and will trust

Skint_yet_Again

Could anyone advise on who is legal owner / liable for council tax?

Joint Owner 1 (mum) died 2018 and created a will trust for her share, held as tenants in common with owner 2 (dad). Owner 2 became a life tenant. 

Owner 2 died August 2025. They paid council tax in full as owner and trustee until date of death. 

Class F exemption has been automatically applied by the council following our “tell us once” I have phoned them about the trust situation and they have said they will look at the land registry and if there is a joint owner then the exemption does not apply. I know that the land registry was not updated on the death of owner 1 and still shows owner 1 and 2. The council said it depends on who the legal owner is. 

I am waiting for a letter from them so I can take it to a solicitor. 

Does anyone know how Class F exemption and will trusts work? Any advice appreciated. 

If exemption F does not apply should I ask them to change to exemption for “empty dwellings actively marketed” once estate agent starts marketing? 

mybestattempt

Skint_yet_Again said:

Could anyone advise on who is legal owner / liable for council tax?

Joint Owner 1 (mum) died 2018 and created a will trust for her share, held as tenants in common with owner 2 (dad). Owner 2 became a life tenant. 

Owner 2 died August 2025. They paid council tax in full as owner and trustee until date of death. 

Class F exemption has been automatically applied by the council following our “tell us once” I have phoned them about the trust situation and they have said they will look at the land registry and if there is a joint owner then the exemption does not apply. I know that the land registry was not updated on the death of owner 1 and still shows owner 1 and 2. The council said it depends on who the legal owner is. 

I am waiting for a letter from them so I can take it to a solicitor. 

Does anyone know how Class F exemption and will trusts work? Any advice appreciated. 

If exemption F does not apply should I ask them to change to exemption for “empty dwellings actively marketed” once estate agent starts marketing? 

Your Dad was liable for solely council tax after your Mum died.

The trust ended when he passed away.

The class F exemption should apply from the date your Dad died until six months after the date probate is granted as long as the property remains unoccupied.

Blancmang25

Skint_yet_Again said:

Could anyone advise on who is legal owner / liable for council tax?

Joint Owner 1 (mum) died 2018 and created a will trust for her share, held as tenants in common with owner 2 (dad). Owner 2 became a life tenant. 

Owner 2 died August 2025. They paid council tax in full as owner and trustee until date of death. 

Class F exemption has been automatically applied by the council following our “tell us once” I have phoned them about the trust situation and they have said they will look at the land registry and if there is a joint owner then the exemption does not apply. I know that the land registry was not updated on the death of owner 1 and still shows owner 1 and 2. The council said it depends on who the legal owner is. 

I am waiting for a letter from them so I can take it to a solicitor. 

Does anyone know how Class F exemption and will trusts work? Any advice appreciated. 

If exemption F does not apply should I ask them to change to exemption for “empty dwellings actively marketed” once estate agent starts marketing? 

Skint_yet_Again said:

Could anyone advise on who is legal owner / liable for council tax?

Joint Owner 1 (mum) died 2018 and created a will trust for her share, held as tenants in common with owner 2 (dad). Owner 2 became a life tenant. 

Owner 2 died August 2025. They paid council tax in full as owner and trustee until date of death. 

Class F exemption has been automatically applied by the council following our “tell us once” I have phoned them about the trust situation and they have said they will look at the land registry and if there is a joint owner then the exemption does not apply. I know that the land registry was not updated on the death of owner 1 and still shows owner 1 and 2. The council said it depends on who the legal owner is. 

I am waiting for a letter from them so I can take it to a solicitor. 

Does anyone know how Class F exemption and will trusts work? Any advice appreciated. 

If exemption F does not apply should I ask them to change to exemption for “empty dwellings actively marketed” once estate agent starts marketing? 

Hi,

You are right to have asked the council.

If your Mum put her share of the property into a will share(I presume for children), then the people in the will trust will become liable for council tax.

Although if dad lived in the property on his own, from when mum passed, he should have received a Single Person Discount.

I think a class F will not be appropriate as the house will now be owned by whoever is on the will trust(mum's). I presume dad did not have a will trust?

If the above is correct then the council tax hierarchy liability overrides the class F as the owners in the trust now own the property outright, upon the death of your dad?

I have put a link below which explains how hierarchy works:

https://england.shelter.org.uk/professional_resources/legal/debt/council_tax/liability

If all the above is correct you can apply for the empty actively marketed, I have put the link below for this, as I am presuming the property now becomes a second home;

https://www.gov.uk/council-tax/second-homes-and-empty-properties

Skint_yet_Again

Thank you both for your input. Differences of opinion/ interpretation as I have found when trying to find the answer online. 

So I think I should get it on the market asap and claim the actively marketed asap as at least then we will be entitled to 12 month exemption either way. We may just have to pay for period from date of death to date actively marketed as “second home” if the council don’t accept dad as sole owner 

Skint_yet_Again

Just read those links and if it is classed as a second home we will still be liable for council tax just not the premium?


Edit to add

You will still need to pay the standard rate of council tax on the property, unless you’re eligible for a discount or exemption.

Blancmang25

Skint_yet_Again said:

Thank you both for your input. Differences of opinion/ interpretation as I have found when trying to find the answer online. 

So I think I should get it on the market asap and claim the actively marketed asap as at least then we will be entitled to 12 month exemption either way. We may just have to pay for period from date of death to date actively marketed as “second home” if the council don’t accept dad as sole owner 

Yes, there can be a difference of interpretation, it's not the usual straight forward case. You are right to mention dad was the owner and the hierarchy takes place when he was alive(as owner). 

If you haven't already done so, you need to make the council aware that mum has died and the date and let them know you have just found out that her name has not been removed from the Land Registry as they will use the details on this  to establish hierarchy.

The local authority will follow the legislation which applies to your circumstances, but they need to have all the facts to make the correct decision.

If you think they make the wrong decision you can appeal the decision.

Good luck.

Skint_yet_Again

Thanks @Blancmang25 I did tell them all that during the phone call so I am waiting for a letter for what info they require. They said they will need a solicitor letter. I am trying to do probate on my own but will need a solicitor for the house / trust

Blancmang25

Skint_yet_Again said:

Just read those links and if it is classed as a second home we will still be liable for council tax just not the premium?


Edit to add

You will still need to pay the standard rate of council tax on the property, unless you’re eligible for a discount or exemption.

Yes, as you will now become the owners.

Skint_yet_Again

Blancmang25 said: 

Yes, as you will now become the owners

This is where it gets complicated and I don’t understand. We WILL become the owners but we are not yet owners? I have been advised that dad is the beneficial owner while the house is now in probate and we do not own it yet.? 

Will wait for council tax letter & see what a solicitor says. 

Thank you for your help & links 

Blancmang25

Skint_yet_Again said:

Thanks @Blancmang25 I did tell them all that during the phone call so I am waiting for a letter for what info they require. They said they will need a solicitor letter. I am trying to do probate on my own but will need a solicitor for the house / trust

Okay, obviously when you receive the letter send them the information they have requested. 

I would also send a covering letter/email explaining the circumstances as you did on the phone and how you have explained it here(no confusion then). 

Send them a copy of the trust as well, this should help the council tax section determine liability upon the death of both parents.

If you are the executor of the will you can let the council know this as well.

RAS

Blancmang25 said:

Skint_yet_Again said:

Just read those links and if it is classed as a second home we will still be liable for council tax just not the premium?


Edit to add

You will still need to pay the standard rate of council tax on the property, unless you’re eligible for a discount or exemption.

Yes, as you will now become the owners.

Skint and family are not the owners. The house iss held in trust by the executors of Dad.

By the sounds of it, the estate is selling the property without transferring ownership to the beneficiaries.