Hello All, I understand that unfurnished properties do not attract council tax.
I am an executor for a relative. Does the tax still apply to her estate? If so, can we store the furniture to the flat elsewhere to avoid this?
(All parties agreeing, and no suggestion of not disposing of it correctly later.) Thanks Ads
In general, unoccupied unfurnished properties are exempt from CT but only for a maximum of 6 months from when they were last occupied. Thereafter, CT is usually payable with a 50% discount. Unoccupied furnished properties go onto the 50% rate straight away, without the 6 month exemption.
But unoccupied properties which are part of deceased person's estate are, I understand, exempt irrespective of whether furnished or not, and without a
6 month time limit. Obviously, once the estate is settled and the property passes to an heir, the heir becomes immediately liable for CT, just as if it had been sold.
There's a link to the chart in the relevant act of parliament in one of my previous posts
Daytona
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