Page Last Updated: Tuesday, 11 June 2024 at 03:36 PM

What happens after the death has been reported

Find out who is responsible for Council Tax after someone dies, and if you qualify for any discounts or exemptions.

If the property was occupied by one adult

Where the person who passed away was the sole owner/tenant, the property may be exempt from Council Tax until:

  • the date probate is granted. A further six-month extension may be applicable depending on circumstances 
  • the property is re-occupied or sold
  • the tenancy ends.

You will need to let us know when one of the above happens. Call 01442 228000 and say "Council Tax" when prompted.

If an exemption is granted, we may contact the executor of the estate from time to time to review the case.

If the property was occupied by two adults

Providing only one person continues to live in the property, we will transfer the Council Tax into their name and grant a single person discount.

If the property was occupied by more than two adults, then the single person discount would not apply.

When probate has been granted

You will need to let us know when probate has been granted. To do so, you can submit a copy of the grant of probate or letters of administration via the Evidence Upload section of our Council Tax portal. If the property stays empty, you will normally get a further six-month exemption. After this time, the executors of the estate will need to pay full Council Tax.

Executors

Executors are the people appointed in the will to deal with the estate of a person who has passed away. The will, or letters of administration, advise if you have been appointed to be the executor of the estate. When probate is granted a document is issued to the executor giving them the authority to deal with the estate.

Making payments

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's estate.

If payment cannot be made until the property has been sold, we may be able to suspend collection. This either depends on:

  • us receiving a solicitor's undertaking letter or
  • us put a charging order on the property (this will involve additional costs).

Requesting a refund on an overpaid Council Tax account

If you are an executor, you can request a refund on an overpaid Council Tax account. Please call 01442 228000 and say "Council Tax" when prompted.