Overview

• Local councils in England are now enforcing a 100% council tax premium on non-primary residences, including inherited properties, under powers effective April 1, 2025.
• The six-month council tax exemption for vacant properties after a death often expires before probate and property transactions are finalized, leaving families financially exposed.
• Lawyers report cases where councils classify inherited homes as second properties immediately after death, leading to unexpected tax bills for grieving families.
• The policy, originally aimed at reducing second homes in seaside towns, is now impacting a broader range of properties, raising fairness concerns.
• Inheritance experts advise families to communicate with councils about probate timelines, explore exemptions, or consider renting properties to mitigate financial burdens.