Let us know if someone has died

We recognise that acting as an executor can be difficult at a time that is often distressing. If you registered for the Tell Us Once service when registering the death you don't need to do anything else unless you wish to apply for a refund.  

If the property is unoccupied

Exemption for Sole Owners

If the person who died was the sole owner of the property and the property was vacant at the time of death, no Council Tax is payable from the date of death until six months after the grant of probate or letters of administration.

Executors must let us know:

  • 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 we 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 Exemption Ends

  • The exemption ends when the property is reoccupied or is disposed of by the Estate if this is earlier.
  • The exemption does not apply if the property remained occupied after the date of death.

If the property remains occupied

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.

More than two adults living in a property

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.

Council Tax Reduction Scheme

If you have been claiming CTRS as a couple, it may mean that you will need to make a claim in your own right. 

If you have not previously claimed as a couple, you may wish to consider applying based on your current circumstances. 

Council Tax liability for executors

  • 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 for any reason they should contact us immediately

 

Last Modified: 08/10/2020 16:30:01