When someone dies – changes to Council Tax

How it affects the Council Tax bill

When the home is now empty

If the home is now empty it will be exempt from Council Tax until someone new moves in or probate is granted. Probate is granted when someone has been given the right to deal with a deceased person's affairs. Once probate is granted, if the home remains empty and it has not been sold, it may be exempt from Council Tax for a further six months. After those six months, if the home is still empty and has not been sold, the Executor becomes responsible for paying the Council Tax from the estate of the person who has died.

When the home is given to someone else through the will of the person who has died

Once the home has been legally transferred to another person, that new owner becomes responsible for the Council Tax bill.

When an Executor is made liable for rent at the home

When an Executor is made liable for renting the home you must let us know:
  • 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

When someone remains living in the home

If more than one person remains living in the home and they are over 18, they become responsible for the Council Tax bill. If just one person still lives in the house and they are over 18, they also become responsible for paying Council Tax. But they are likely to be given a single person discount. This is a 25 per cent reduction off the bill.

If you have become responsible for the Council Tax bill please check our Discounts and exemptions page to see whether any other discounts apply.

When someone remains living in the home and they were receiving Housing benefit or Council Tax benefit (reduction scheme)

As there has been a change of circumstance any Housing or Council Tax benefit will need to be reassessed – please use our online contact form.