Council tax after the death of an owner

In most cases, council tax will have been payable while the deceased was alive.

After death, the local authority (council) should be contacted. It may grant a reduction or exemption, depending primarily on whether the property is occupied and/or furnished.

Contacting the council

The requirements of local councils vary, but most have a section on their web site with advice on how to claim council tax reductions and exemptions after death.

The council will ask you to complete a form, including – amongst other things – the following details:

1. Notification of the death;
2. The name and address of the deceased;
3. The date of death;
4. Addresses of the deceased’s properties;
5. Details of who is dealing with the estate; and
6. Whether the grant has been obtained and, if so, the date.

Council tax deductions and exemptions

Once you have submitted the council’s form, it will advise on any reductions or exemptions that apply. These apply on a property-by-property basis.

Council tax reductions and exemptions vary, depending on the council. The following are typical examples:

1. If the property is unoccupied, it may be exempt exempt from all charges until the grant of representation is received, with potential for a further exemption of up to six months.
2. If the house was cleared (with all furniture removed) after the grant of representation was received, the property may be exempt from council tax for six months after the date that the house was cleared.
3. If there is one surviving occupier, a 25% discount may apply.
4. Further discounts may apply to second homes.
5. If the house is in need of major structural repairs, there may be an exemption of up to a year.

For further details, visit the website of the relevant council, or contact them direct.

Sale or transfer of the house

If and when the house is sold or transferred to beneficiaries of the estate, the new owners will become responsible for council tax. The council must be informed.