This applies to any unoccupied property which is part of the estate of a deceased person. Liability will fall on the executor. Unlimited exemption may be awarded until the Grant of Confirmation is signed, and for 6 months after that date, as long as the property is still in the care of the executors. This exemption may be applied to more than one property as long as they all meet the above criteria.
Evidence required
The deceased's details and information about who the executor of the estate is, including their contact details.
How to apply
You need to apply in writing for this exemption.