When somebody dies, the Council Tax account needs to be amended.
How we treat the deceased person's property for Council Tax purposes depend on the circumstances.
To report a death to the Council Tax department, please complete the bereavement form.
If other people live in the property
If other people live in the property, we will determine which of them should be liable for Council Tax. Depending on the circumstances, they might be entitled to a discount.
If the deceased person was the sole occupier
If the deceased person was a tenant, the Council Tax for the empty property will become the landlords responsibility.
If the deceased person owned the property, we will often be able to apply Class F exemption to the executor's account which will last for up to 6 months after the date that probate is granted.
However, if there is only one beneficiary and the same person is the only personal representative (as named in the will), then they are deemed to have a material interest in the property from the date of death and will be billed Council Tax as the owner. In this case, no exemption will be applied.