I am in dispute with a council tax billing authority in respect of a property which was owned by husband and wife as TICs. The husband died in 2015 and his share was held on trust for his widow for her lifetime, thereafter to the three children absolutely. The three children also happen to be the trustees of their father’s will trust and the legal title was (in the usual way) assented into the names of the three children and the wife (her name was o course already on the title). The wife died in November 2022, probate having been granted less than 6 months ago. I believe that notwithstanding the existence of the husband’s will trust, the usual exemption under Class F (Council Tax (Exempt Dwellings) (Amendment) Order 1994 applies in this situation where the owner (here the wife) has died, the property is unoccupied, and the dwelling is held on trust by the executor or administrator. As such, the dwelling will be exempt until the grant of representation, and for a further six months thereafter (albeit that beyond the six months, the liability will fall on the executor or administrator as trustee, until such time as the dwelling is disposed of or transferred to the beneficiary). Am I missing something?
Did you get any joy with this as I am now in a similar situation with the Council refusing the exemption under Class F
hi, no I didn’t but I eventually came to the view that they were correct in their view ad I was wrong, unfortunately!