Second house Tax - Is Probate being unfairly used to "Dodge" Payment ?

[Lottowinner]

I know of a number of cases where individuals have been left second houses (third in some cases!!) but are deliberating avoiding probating of Wills in order not to be liable for payment of the second house property tax. I have below a quote from the NNPR website. Surely, is it unfair that indivduals can use this tactic (Assuming the Will is legit and uncontested) in order to avoid paying the tax, and not really in the spirit of fairness to all ? Should the beneficiary not be liable for the years from the date of death, to the point of probate execution in order to eliminate this Loophole ?

<H3>Probate

The Office of the Attorney General has now confirmed that where there is a property whose owner is deceased, there is no person meeting the definition of owner in the Local Government (Charges) Act until letters of administration or probate have been granted. Where letters of administration are required, the person who is granted administration becomes the owner for the purposes of the Act. In a probate case, the executor becomes the owner on the issue of probate. Only at that point does liability kick in.

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[hippy1975]

I doubt it's the 200 quid NPPR that would make anyone dither, more likely to be the inheritance tax