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How to manage someone's council tax when they die

What happens after the death has been reported

The following information informs you of who will be responsible for the council tax and if you will qualify for any discounts or exemptions.

Property was occupied by one person

If the person who passed away occupied the property alone, the property may be exempt from council tax until:

  • the date probate is granted
  • the property is re-occupied
  • the tenancy ends

You will need to inform us of when one of the above events occur using the general enquiry form.

During this time the council may contact the executors periodically to review entitlement to the exemption.

Property was occupied by two adults

If the property was occupied by two adults we will transfer the council tax into one name. The remaining adult may qualify for single person discount.

Property was occupied by more than two adults

If the property was occupied by more than two adults, you will need to confirm the names of the people occupying the property via the general enquiry form. You can also find out if you will qualify for a discount or exemption.

Property has been sold

If the ownership of a property is transferred to a beneficiary of the will, after the probate exemption is granted (up to six months), the responsibility for the council tax will then pass to the benficiary.

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 responsible for council tax charges, and payment should be made from the deceased estate.

If payment cannot be made until the property has been sold, then in some cases we can suspend collection if a solicitors undertaking is provided or we put a charge on the property (this may involve additional costs).

When probate has been granted

You will need to let us know us when probate has been granted. To do so, you can submit a copy of the grant of probate or letters of administration, using our evidence upload.  Normally you will get a maximum of a further six months exemption if the property stays unoccupied.

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 will advise if you have been appointed to be the executor of the estate. When probate is granted a document is issued to the executor providing them with the authority to deal with the estate.

Requesting a refund on an overpaid council tax account

You can request a refund on overpaid council tax account, if you are the executor of the estate. To request a refund please download and complete the executors refund form.

When there is no will

You will need to seek letters of administration. View more information on  wills, probate and inheritance.

Bereavement care and support

If you need further support, advice is available at  bereavement care and support.