What To Do When Someone Dies
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.
What information do we need when someone dies?
You need to let us know:
- The name of the deceased person and the date they died;
- The address where they lived
If the deceased was a Council Tax payer and their home is now unoccupied we will need the following information:
The names and addresses of any executors to the will of the deceased person;
The name and address of an appointed solicitor if you wish the council to deal direct with a solicitor.
What if I am unable to provide all of this information?
There is no need to worry. If you are providing this information only a short time after a person's death you may not know all the above details. Further information can always be provided once it is known.
How will Council Tax be affected by the death of an adult occupant?
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 grant of probate, a further six months exemption is possible if the property remains unoccupied and the only person(s) liable to pay Council Tax is an executor or administrator. This exemption is not granted if the property (or estate including the property) has been bequeathed to beneficiaries. If the beneficiary(ies) is also an executor then this further six month exemption will not apply and Council Tax will be billed to the beneficiary(ies). If the property remains unoccupied but furnished it will be treated as a second home and a 100% charge will be billed.
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 periodically to review entitlement to the exemption.
When the property is still occupied by one remaining person we will transfer the council tax name solely into their name and grant a 25% sole occupier discount.