What to do with Council Tax when someone dies
A friend, relative or solicitor of the person who has died must tell the Council Tax office of their death, as soon as possible.
You will need to provide:
- name of the person who’s died
- date of death
- address of the property they lived in
- your name, address and telephone number
If the person who died paid Council Tax for the property they lived in, we will need the names and addresses of:
- any executors to the will or
- the solicitor of the person who has died
If available, please also provide us with the:
- death certificate
- details of next of kin
It’s important you contact us with as much information as possible but any missing details can be provided to us later.
How to contact us
You will also need to contact the Benefits Team if the person who has died received:
- Housing Benefit
- Local Council Tax Support
Keeping us updated
The executor must tell us the date when:
- grant of probate is given
- furniture is removed from the property
- tenancy ends or the property is transferred, and the details
Changes to the Council Tax bill
There may need to be changes to the Council Tax bill and payment after someone has died.
Property has been left empty
There may be no Council Tax to pay if the property is empty or until probate is granted. This is called a Class F exemption.
This exemption is for up to 6 months for properties:
- left empty by someone who has died
- not sold or transferred to anyone else after probate has been granted or letters of administration given
- that were rented and their executor is handling the rent
We may contact the executor to check if the exemption still applies.
1 adult is left living in the property
When there were 2 adults living in a property, the Council Tax bill would have been in 1 or both of their names.
If there is only 1 adult left in the property, the Council Tax bill will go into their name. We will apply a single person discount of 25% when the Council Tax bill details are updated.
More than 1 adult is left living at the property
If more than 1 adult is left living in the property, the Council Tax bill will still need to be updated. Please contact us with this information as soon as possible.
Who can settle the Council Tax bill
When probate is granted, the executor deals with the estate.
If ownership of the property goes to a beneficiary of the will, they will need to pay Council Tax.
If the property stays under the control of the estate for more than 6 months, Council Tax will need to be paid.
The executor is not personally responsible for the bill. They should pay the bill from the estate.