The council tax payer has died - Guidance

We understand the difficulties relatives and representatives’ experience and the arrangements that need to be made when someone has died. Depending on how many people still live at the deceased person’s property there may be a discount or exemption that can be claimed. The main reductions are:-

1. If there is only one adult occupier left at the property a 25% discount can be claimed.

2. If the property is unoccupied and was rented by the deceased, it will normally be exempt from charges until the keys are returned to the owner. This is when the tenancy is considered to end.

3. If the property was owned by the deceased and is unoccupied, while it hasn’t been sold or transferred, it will be exempt from charges until probate is granted and for up to six months after that date if it remains unoccupied.

4. If the property remains unoccupied and unfurnished, six months after probate was granted, the full rate of council tax becomes payable from the deceased’s estate.

If the furniture was removed after the probate date, the full rate of council tax only becomes payable six months from the date the property became unfurnished.

5. If the property remains unoccupied but furnished six months after probate was granted, council tax will become payable but with a 10% discount, until the property is either cleared of furniture, sold, or reoccupied.

From the date the property is transferred to the beneficiaries, they will become liable to pay the council tax for the property and a new account will be set up in the beneficiaries’ name.
If the property is unoccupied but remains furnished a second home discount of 10% will apply, or, where the property is unfurnished, an exemption may be applicable depending on the date the property became unfurnished. If it has been unfurnished for longer than 6 months no exemption applies. If it has been unfurnished for less than six months and it has remained so then an exemption will apply until six months has lapsed from the date the furniture was removed.

We regularly inspect unoccupied properties, and you can help us keep our records up to date by informing us whenever a change occurs, i.e. when probate is granted or the property is sold, transferred or reoccupied.

If you are an executor or dealing with probate matters on behalf of someone and you need further advice, you can contact the Council Tax Office or complete the deceased chargepayer form.