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/beneficiaries is also an executor then this further six month exemption will not apply and Council Tax will be billed to the beneficiary/beneficiaries. 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.
Last Updated on Wednesday, December 29, 2021