We understand the difficulties relatives and representatives experience and the arrangements that need to be made when someone has died.   For Council Tax purposes there may be a discount or exemption that can be claimed, dependent on how many people still live at the deceased person's property.  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 is unoccupied and was owned by the deceased, 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.  After the six months the deceased's estate has to pay 100% empty property charge until the property is sold, transferred to a new owner or re-occupied.
4. From the date the property is transferred to the beneficiaries/new owner, they will become liable for Council Tax and a new account will be set up in the beneficiaries' name.  If the property remains unoccupied but is furnished a second home discount of 10% will be deducted from the beneficiaries Council Tax.

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 re-occupied.

If you are an executor or dealing with probate matters on behalf of someone and you need further advice, please contact our helpline on 01909 533234.