As soon as possible, a relative, friend or solicitor of the deceased should notify the council tax office about the death of an occupant of the property.
The following information is required:
- The deceased persons name and the date of death.
- The address of the property they lived in.
- Whether a single person discount is now required, should the property still be occupied (for example by a spouse).
If the deceased person was the council tax payer, we will also require the following information:
- The names and addresses of any executors to the will.
- The name and address of the appointed solicitor if you wish. the council to deal with a solicitor.
How will council tax be affected by the death of an sole 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 a grant of probate, a further six month exemption is possible as long as the property remains unoccupied and has not been sold or transferred to someone else.
This exemption will also apply where a tenant has died if their personal representative remains liable for rent after the date of death.
Executors must let us know:
- The date probate is granted.
- Details of the transfer or sale of the property or the end date of the tenancy, with new (date of sale/ tenancy ceased, new owners full names/ landlords name and address).
- When the estate is settled.
During this time we may contact the executors periodically to review entitlement to the exemption.
To view our 'In Sympathy' leaflet, please click here.
Frequently asked questions
How is the council tax affected when there were two adults living in the property?
When a property was previously occupied by two adults, the council tax bill might have been in both names or in the name of only one of the occupants.
If only one person continues to occupy the property, the council tax bill will be put into their name and a single person discount will be applied, giving a 25% discount.
What if more than two adults are living at the property?
If more than two adults previously occupied the property and one person dies, it is important that the council tax bill is in the names of the remaining occupants.
Please contact us with this information as soon as possible.
Will the executors (personal representatives) be liable for council tax?
When probate has been granted, a document is issued to the executor providing them with the authority to deal with the estate.
If after probate is granted, ownership of the property is transferred to a beneficiary of the will, the council tax liability will be passed on to them.
If the property remains under the control of the estate for more than six months after the date of probate, the executor will be responsible for making payment of any council tax due.
Please note that the executor is not personally liable for the council tax bill and any payment should be made from the deceased estate.
What if the estate of the deceased are unable to make payment?
If the property is to be sold, a 'Letter of Undertaking' can be obtained from the solicitors which confirms upon sale of the property any outstanding balances will be paid from the proceeds of the sale. This should be sent to us at taxation@sstaffs.gov.uk Upon receipt, a hold will put on the account to prevent recovery action from taking place.
What if the deceased was NOT the sole owner?
If the deceased was not the sole owner, upon death the liability passes to the estate of the deceased and ALL other owners.
If the property is furnished, full charge will be payable until the furniture is removed. An Empty & Unoccupied discount will then be applicable for 1 month only, after which full charge will become payable.