When someone dies

When someone who pays Council Tax dies, we will need some details about the person who has died and the property they were living in.

The information can be provided by completing the Council tax death notification form

You will need to provide:

• Your details
• The name of the person who has died
• The date they died
• Their address
• The name, address and contact details of the person, company or solicitor dealing with their estate (property, belongings, and money), known as their ‘executor’ or ‘administrator’
• If there is a surviving spouse or civil partner, the name, address, telephone number 
• If there is no surviving spouse or civil partner or their spouse or civil partner is not able to deal with their affairs, the name and address of their next of kin
• If they died in a hospital, nursing home, care home or hospice, the name and address of that institution - you will also be asked if the stay was for 28 days or more

If the person who died paid Council Tax for the property they lived in, we will need the names and addresses of:

• Any executors of the will or
• The solicitor of the person who has died

If available, please also provide us with the following:

• Death certificate
• Details of next of kin

If the property was owned by the deceased person and is now unoccupied

There may be no Council Tax to pay if the property is unoccupied from the date of death of the owner. This is called a Class F exemption.

This exemption is for up to 6 months after the grant of probate or grants of administration for properties which are:

• Left empty by someone who has died
• Not sold, transferred to the beneficiary, or occupied
• If there is a living joint owner resident elsewhere, they will be liable for Council Tax

If the deceased person was renting the property and the property is now unoccupied

There may be no Council Tax to pay if the property is empty or until probate is granted. This is called a Class F exemption.

You will need to confirm the date the tenancy has ended so our records can be updated and a revised bill issued.

If there is a remaining occupier/s in the property

• If the property is occupied, the remaining owner, tenant or resident will be liable for Council Tax
• If there is only 1 adult left in the property, a new Council Tax bill will be set up in the remaining occupier’s name. We will apply a ­­­single person discount of 25% 
• If the property is occupied on the date of death but the occupier later vacates, the occupier becomes liable for Council Tax up until the date of vacation

When probate has been granted

• You will need to provide evidence of The Grant of Probate through the Council tax death notification form
• Our records will be updated and an amended Council Tax bill will be issued

The Good Grief Trust is an excellent resource for those coping with bereavement. There you can find a number of support lines to call to help with grief.