Council Tax – How to Report a Death
We recognise the difficulties relatives and friends experience when someone close dies. However, it is important that you notify a death to the Council Tax section as soon as possible. Please provide the following information:
- The name of the deceased person and the date they died
- The address of the property they lived in
- The names and addresses of any executors to the will
- The name and address of an appointed solicitor
Upon receipt of the above information we will amend the account and credit any exemptions or discounts. We will send you an amended bill.
How this affects Council Tax
If a single adult occupied the property, the property will be made exempt from Council Tax until it is occupied or probate is granted. Following a grant of probate, if the property remains unoccupied and has not been sold, a further six months exemption may be granted. An exemption will also be granted if an Executor is made liable for rent at the property. The Executor must inform us of:
- The date probate is granted
- The date when furniture is removed from the property
- Details of the sale of the property or the tenancy end date
If two adults occupied the property, the remaining occupier would become liable for Council Tax and would be awarded a 25% single person discount.
If there are two or more adults living in a property
If there are more than two adults living in the property and one person dies, it is important that the Council Tax account is adjusted to the names of the remaining occupants.
Council Tax liability after probate is granted
If a property is transferred to a beneficiary named in the will, any Council Tax liability will pass to that person. If the property remains under the control of the estate for more than six months after the date probate is awarded, the Executor will be repsonsible for making payment of any Council Tax which becomes due. The Executor is not personally liable for Council Tax charges; payment should be made from the deceased's estate.
Housing and Council Tax Benefit
If Housing and/or Council Tax Benefit was previously paid to a couple, it will need to be reassessed based on the change in circumstances. If the remaining partner is in receipt of a low income, they may be entitled to get help with their rent and/or Council Tax and may wish to consider making an application for Housing and Council Tax Benefit.
Should you require further assistance, please contact us.