When a property had been occupied by a single person, who either owned or rented the property and that person dies, the property is exempt from Council Tax payment for as long as it remains unoccupied, and until probate is granted.
Following a grant of probate, a further six months exemption is possible as long as
- the property remains unoccupied and
- has not been sold or transferred to someone else.
It is important that the executor(s) keep the council tax office informed of:
- the date probate is granted
- details of the transfer or sale of the property or
- the end date of the tenancy when the estate is settled
During this time the Council may contact the executors to review entitlement to the exemption.
Six months from the date probate is granted the full Council Tax will be due to be paid by the executors of the estate.
When a property was previously occupied by two adults the Council Tax charge might have been in both names or only in the name of one of the occupants.
Providing only one person continues to live in the property we will transfer the Council Tax name solely into their name and grant a 25% sole occupier discount.
More than two adults living in a property
If a property was occupied by more than two adults and one person dies, we will transfer the Council Tax into the name of the remaining owner/occupiers or joint tenants.
Council Tax Liability for Executors
Executors are the people appointed in the will to deal with the estate of a person who has died.
When probate is granted a document is issued to the executor providing them with the authority to deal with the estate.
If, after probate is granted ownership of a property is transferred to a beneficiary of the will, any liability for council tax passes to the beneficiary.
If for any reason after probate has been granted the property remains under the control of the estate for more than six moths, a full Council Tax charge is due. The executor is responsible for making payment of the Council Tax.
The executor is not personally liable for Council Tax charges, and payment should be made from the deceased's estate.
If the executor cannot make a payment for any reason they should contact the council immediately.
Class F application form - Printable version