To report that a Council Tax payer (or another adult member of their household) has died, complete the Council Tax Notification of Death form from the ‘Do it online’ section.
If the property was occupied by one adult, who has now died, the property may be exempt from Council Tax payment until probate is granted, or responsibility for the property is taken over by someone else.
Once probate is granted, as long as the property is still owned, leased or the tenancy is still held, by the person who has passed away, a further exemption may apply for a maximum period of 6 months.
An exemption will not apply where the property is returned to a Landlord; the property is jointly owned by another party (including Tenants in Common); someone moves into the property; or the property is transferred, sold or assented to someone else.
It is important that the executor(s) inform the Council Tax team of:
- the date probate is granted
- details of the transfer or sale of the property or the end date of the tenancy
- when the estate is settled
During this time the council may contact the executors periodically to review entitlement to the exemption. Six months from the date probate is granted the full Council Tax will be due to be paid by the executors of the estate.
When a property was previously occupied by two adults the Council Tax charge might have been in both names or only in the name of one of the occupants. Providing only one person continues to live in the property we will transfer the Council Tax name solely into their name and grant a 25% sole occupier discount.
If a property was occupied by more than two adults, and one person dies, we will transfer the Council Tax into the name of the remaining owner/occupiers or joint tenants.
Executors are the people appointed in the will to deal with the estate of a person who has died. When probate is granted a document is issued to the executor providing them with the authority to deal with the estate.
If, after probate is granted ownership of a property is transferred to a beneficiary of the will, any liability for Council Tax passes to the beneficiary.
If for any reason after probate has been granted the property remains under the control of the estate for more than six months, a full Council Tax charge is due.
The executor is responsible for making payment of the Council Tax. The executor is not personally liable for Council Tax charges, and payment should be made from the deceased estate. If the executor cannot make payment they should contact the council immediately.