Do You Pay Council Tax on an Empty House After Someone Dies in Scotland?

Usually not at first, as long as someone applies for the exemption. In Glasgow, a home that is empty because the person liable for council tax has died can be exempt, but the exemption is not automatic. There is no statutory time limit while confirmation is awaited, but once confirmation is granted the exemption lasts a maximum of six months, and after that the empty home is charged under the council's rules for unoccupied properties.

Those six months are easy to overlook. In practice they are the deadline for clearing a property in Glasgow and getting it sold, let or lived in before the bills start again, and a home left empty for a year or more can end up with a triple charge. That makes timing important when clearing a property in Glasgow after a death, and this guide explains the rules in plain English.

We use Glasgow City Council's rules as they stood in October 2026, because that is where we are based. Other Scottish councils have similar exemptions but set their own discounts and premiums, so check with your own council. This is general information, not legal or financial advice.

What happens to council tax after someone dies in Scotland?

The first step is to let the council know. When you register the death, the registrar will explain Tell Us Once, a mygov.scot service that lets you report a death to most government organisations in one go, including the local council. What happens next depends on the home:

• The person lived alone: the property is now unoccupied, and the executor can apply for the exemption.
• Someone else still lives there: the home is not unoccupied, so this exemption does not apply. Speak to the council about who is now liable.
• The person rented their home: council tax usually stops being the estate's concern once the tenancy ends. Tell the council the date it ended.

Any council tax the person owed before they died is one of their debts. The Scottish Government's guidance is that debts are paid out of the estate before anything is distributed, which is also how a clearance is paid for, as our guide to who pays for a house clearance after a death explains.

Do you pay council tax on an empty house after someone dies?

Not while the exemption applies. Glasgow City Council's Estate of Deceased Person Exemption covers a property that is unoccupied because the person liable for council tax has died. It does not start by itself: the executor, or a solicitor acting for them, has to apply.

How long does the exemption last?

It depends on confirmation, the court document that gives the executor authority to deal with the estate and the Scottish equivalent of probate:

• Before confirmation is granted: there is no statutory time limit.
• After confirmation is granted: the exemption lasts a maximum of six months.
• After that: unoccupied property charges apply if the home is still empty.

So the date that matters is the date confirmation is granted. Note it, and make sure everyone dealing with the house knows it.

How do I apply for the exemption in Glasgow?

Apply to Glasgow City Council using the details on its exemption page. The council asks for:

• a certified copy of the death certificate
• a full copy of the grant of confirmation, or a solicitor's letter confirming that it has been lodged
• the executor's name, address and phone number
• a letter from the executor saying the property is unoccupied and the estate is liable

If a solicitor is acting for the executor, ask whether they will deal with this. Keep copies of what you send and of the council's reply with the executry papers.

How much council tax do you pay on an empty house in Scotland?

Once any exemption ends, each Scottish council applies its own rules for empty homes. In Glasgow, from 1 April 2026, the unoccupied property charges work like this:

• Empty for 12 months or less: a 10% discount.
• Empty for 12 to 24 months and actively marketed for sale or let: a 10% discount.
• Long-term empty, 12 months or more, otherwise: an additional 200% premium, which means a triple council tax charge.

Some exceptions apply, for example in certain regeneration areas. The detail that matters most is how the 12 months is counted: it runs from when the property was last occupied as someone's sole or main residence, regardless of changes of ownership. The months the home sat empty during the executry count. If the person had moved permanently into a care home before they died, ask the council when it considers the home was last occupied, as the clock may have started earlier.

Do I have to pay council tax on an inherited property?

Once the estate has been distributed and the house is yours, tell the council so the account is set up correctly. If you move in, it becomes your home and the normal council tax rules apply. If it stays empty, the empty home charges apply, and because the 12 months is counted regardless of changes of ownership, inheriting the house does not restart the clock. Executors must normally wait at least six months from the date of death before distributing an estate, so an inherited house may already have been empty for some time. Ask the council or an adviser how the rules apply to you.

Why council tax matters when you plan the clearance

A house usually needs to be emptied before it can be sold, let or lived in by someone new, and every month a house stays empty after the exemption ends adds to the bill. Keep these points in mind:

• The six months after confirmation is the practical deadline to clear the house and get it on the market or occupied.
• Sorting, family decisions and valuations take longer than people expect, so plan before confirmation arrives. With the executor's agreement, a lot can be done early, as our guide on clearing a house before confirmation in Scotland explains.
• Buyers expect the house empty by the date of entry. See our guide on whether to clear a house before selling it.
• In Glasgow, a home empty for 12 to 24 months that is actively marketed for sale or let keeps a 10% discount instead of facing the triple charge.

A council tax and clearance timeline for executors in Glasgow

1. Register the death and use Tell Us Once to notify the council and other organisations.
2. Apply for the exemption as soon as the house is empty.
3. Secure the home, tell the insurer it is empty, and start sorting paperwork and personal items with the executor's agreement.
4. Get a clearance quote early so you know the cost and roughly how long it may take.
5. When confirmation is granted, make sure the council has a full copy and note the date.
6. Book the clearance early in the six months, leaving time for cleaning and repairs.
7. Market the house for sale or let, and keep a record that it is being marketed.
8. Tell the council when the house is sold, let or occupied.

How Jettison Express can help

Jettison Express carries out executry clearances for families and solicitors across Glasgow, from tenement flats in Shawlands to family homes in the surrounding towns. You get an up-front rate before work starts, a uniformed and insured team that calls ahead, furniture dismantled, carpets lifted and a sweep and tidy at the end. Items go to our Glasgow depot to be sorted, with over 90% reused or recycled, and as a registered waste carrier we leave paperwork once the job is complete. We do not remove asbestos or hazardous waste. Landlords handing back an empty home can also use our void property clearance service.

If you are an executor working to the six month deadline, contact Jettison Express or call 0333 880 6800 to arrange a quote and plan the clearance.