To report that someone has died, you can use the national Tell Us Once service. This informs all government organisations in one go.
If you have already registered the death
If you have already registered the death or want to provide us with more information, then fill in our online form.
Still living in the property
If someone has passed away in a property, one or more of the remaining occupiers of the property who are over 18 will be made liable for paying the Council Tax, from the date of death. That is unless the person who died was the owner and the property is a house in multiple occupation.
If only one person is living in the property they will receive a 25% discount.
Apply for a single person discount
If no one is living at the property
If the property remains empty, the executor of the estate will be responsible for the Council Tax.
Probate
However, if no one moves into the property and the property is not jointly owned by a living person, an exemption will be awarded until probate has been granted.
Once probate has been granted, any exemption continues for a further six months if:
- nobody moves into the property
- the property is not inherited by a beneficiary
- the property is not sold
When the exemption period ends
A Council Tax bill will be issued to the executors as soon as any exemption ends. However, sometimes the property will still be vacant and in the hands of the executors. In these cases a further reduction may be awarded depending on when the furniture was removed from the property.
We will require further information and evidence about this to make a decision.
Outstanding balances and accounts in credit
If there is a credit on the deceased person's Council Tax account we will refund this to the deceased person's estate. If the deceased person is survived by a partner any credit will be transferred to their new Council Tax account.
If there is an outstanding balance on the deceased persons account the amount will be cleared by payment from the estate.