Document text
Letter to the Council: Class F Exemption and Probate Exception from the Empty Homes Premium
[YOUR FULL NAME]
Executor / administrator of the estate of [NAME OF THE PERSON WHO DIED]
[YOUR ADDRESS]
[PHONE] · [EMAIL]
Council Tax Team
[COUNCIL NAME]
[COUNCIL ADDRESS OR EMAIL]
[DATE]
Property: [ADDRESS OF THE EMPTY HOME] — Council Tax account [ACCOUNT NUMBER]
Exemption (Class F) and exception from the empty homes premium (Class I)
Dear Sir or Madam,
I write as [EXECUTOR / ADMINISTRATOR] of the estate of [NAME OF THE PERSON WHO DIED]. Your bill dated [DATE OF THE BILL] charges [THE EMPTY HOMES PREMIUM OF (PERCENTAGE)% / THE STANDARD RATE] from [DATE]. I believe this is wrong, and this letter is also my written notice under section 16(4) of the Local Government Finance Act 1992.
1. Key dates
Event Date
Date of death [DATE OF DEATH]
Last day anyone lived in the home [DATE]
Grant of [probate / letters of administration] [DATE OF THE GRANT]
Home put on the market for [sale / let] [DATE OR "NOT YET"]
Offer accepted / sale or tenancy completed [DATE OR "NOT YET"]
The home has been unoccupied since the date of death and is still held in the name of the deceased (or by me as [executor / administrator] in that capacity only). Nobody else is liable as owner or tenant.
2. What I ask
Class F exemption: please apply it from [DATE OF DEATH] until [DATE OF THE GRANT + 6 MONTHS], under article 3 of the Council Tax (Exempt Dwellings) Order 1992.
No premium: please remove the empty homes premium from [DATE OF THE GRANT] until [DATE OF THE GRANT + 12 MONTHS], because the home fell within Class F, the grant was made during that period and less than one year has passed since it (Class I, regulation 13 of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003, inserted by S.I. 2024/1007).
( ) Marketing exception: the home has been marketed for [sale / let] at a reasonable price since [DATE] through [AGENT — NAME OR "PRIVATELY"]; please apply that exception as well.
Please send a corrected bill and refund or credit any overpayment to [ACCOUNT FOR THE ESTATE].
3. Enclosed (copies)
[GRANT OF PROBATE / LETTERS OF ADMINISTRATION; DEATH CERTIFICATE; ESTATE AGENT'S LETTER OR LISTING].
If you do not agree, please give me your reasons in writing. I understand that I may then appeal to the Valuation Tribunal.
Yours faithfully,
____________________
[YOUR FULL NAME], [Executor / Administrator]
For me
[ ] Grant dated [DATE]: 6 months end [DATE], 12 months end [DATE]
[ ] Sent on [DATE SENT]; council's 2 months end [DATE]
[ ] Tribunal: 2 months after a refusal, or 4 months after this letter if no reply
[ ] Tell the council the day the home is sold, let or lived in