5. Deceased discount or exemption

It is important that you inform us when someone has passed away. We need to know about a death in a household so we can update the Council Tax account.

If someone has died, you can tell us quickly and easily online by applying for deceased discount.

Apply for deceased discount


If you are a surviving partner and you confirm in writing that you are now the only adult in the household, we will give you a single person discount.

It is important that we are advised when the following has happened:

  • When probate is granted
  • If the property is sold
  • If someone moves in
  • If someone inherits the property
  • When the tenancy end

If the property is empty, an exemption is awarded regardless of whether it is furnished or not. The exemption will continue until either:

  • The tenancy ends (we consider the tenancy to have ended once the keys are handed back to the landlord)
  • Probate is granted

From the date of probate:

  • If the property has been transferred to beneficiaries they will become liable to pay the Council Tax, and a new account will be set up in their name
  • If the property remains unoccupied and in the hands of the executors the exemption can continue for a further six months. Once this period has ended the full Council Tax will then become payable and a bill will be issued to the executors. An executor can claim a further one month discount once the furniture is removed
  • If the property remains unoccupied and unfurnished for a period of two years after the exemption has ended the full charge + 50% will become payable. Owners of homes that have been unoccupied and unfurnished for more than two years pay an extra 50% council tax. This was introduced to address the housing shortage by encouraging owners of all empty property to bring them back into use more quickly; either through sale or renting