Report the death of a taxpayer to Council Tax

If you have experienced the loss of a friend, relative, or loved one, please accept our sincere condolences. We understand that this can be a difficult time and it can often be challenging to know what you need to do. We hope the information on this page helps you navigate this difficult period and answers any questions you have about Council Tax.

If you need to tell us that somebody has recently passed away, you can complete the simple form below.

To complete the form, you will need the following information:

  • Your details, as the person reporting the death.
  • The full name and address of the person who has died.
  • The deceased person's Council Tax account and property reference number (These can be found on a Council Tax bill).
  • The date of death.
  • If their property was owned or rented.
  • If the property is still occupied, and/or furnished. If it is occupied, we will ask for the name and age of any occupants.
  • The name, address and contact details for the person dealing with the estate of the deceased person. This will often be a next of kin such as a family member or friend, or an Executor as named in the will of the deceased person. Again this may be a friend, relative or instructed solicitor. 

You will also be asked if you have the following information. Don't worry if you do not, as you will still be able to complete the form, and supply at a later date, if needed.

  • If the deceased person owns any other property.
  • If you have a copy of the will. If you do, you will be asked to upload a copy of this.
  • If probate or letter of administration has been granted. If you do, you will be asked to upload a copy of this. 
  • If the property is up for sale, has been sold, or has been transferred to a beneficiary.
Please note: the Council Tax report a death form only provides information to the Council Tax team. We are sorry but this information is NOT automatically shared with other Council services or departments. You will still need to formally Report a death through the Council's Registrar Team.

If you need further advice or support, please contact the Council Tax team on 01302 734454, where a member of our team will be able to assist you. 

Provide a copy of the will, probate, or letter of administration

If you have already told the Council Tax department about a taxpayer's death, you can provide additional information using the form below and selecting 'Provide a copy of the will, probate, or letter of administration' when prompted.

This form can be used to:

  • provide a copy of the will
  • provide a copy of grant of probate or letter of administration
  • tell us the property is up for sale
  • tell us a property has been sold, tenanted, or transferred to a beneficiary.

Please note: if you have not already reported the death to the Council Tax team, please select 'report a death' on the first page of the form. You will still be able to provide all of the above information. 

Tell us a property from the estate has been sold, or transferred to a beneficiary?

If you want to tell us that a property has been sold or transferred from a deceased person's estate, simply complete the form below, and selecting that you want to tell us 'you are selling a property that is not my main home', when prompted.

Tell us that someone has moved in since the taxpayer's death or that the property has been rented to a tenant

If you have already told the Council Tax department about a taxpayer's death, and the property has become occupied or tenanted since their death, you can provide this information using the forms below.

To tell us someone has moved into the property. Use the following form, and select 'moving in' when prompted

To tell us the property has now been rented to a tenant, use the form below

Further information for landlords and managing agents can also be found on our dedicated information for landlords and managing agents page.

Further advice, information and frequently asked questions

What Council Tax is payable when a taxpayer dies?

If a property is left unoccupied as the result of the taxpayer passing away, a 100% exemption might apply. 

How much Council Tax is payable, or who is liable after a taxpayer dies will vary depending on the specific circumstances at the property, for example who owns the property, if it was already empty and unoccupied at the time of death, are if other individuals are still resident.

To assist, the most common scenarios following the death of a taxpayer are set out below. If your particular circumstances are not covered, you are unsure what to do next or if you require further advice, please do not hesitate to contact the Council Tax team on 01302 734454, or by completing our dedicated online Council Tax enquiry form.

Is there an exemption from Council Tax when a taxpayer dies?

Yes. However, an exemption only applies when the person who was solely liable to pay Council Tax has died.

In order to qualify, the deceased person must have been the sole owner, or leaseholder of the property. The property must also have already been unoccupied at the time of death, or have become unoccupied as a result of the taxpayer's death.

If an exemption applies, it will continue from the date of death until probate or the letters of administration are granted. Once probate or the letters of administration are granted, the exemption continues for a further six months, after which a 100% empty property charge will apply. Find out more about unoccupied property discounts and premiums.

The exemption will end sooner if:

  • the property becomes occupied
  • the property is sold or transferred to another person (e.g. a beneficiary of the will, or a purchaser)
  • the property is re-let by the landlord, or the estate of the deceased is no longer liable under a tenancy agreement (where the deceased person was a tenant only).

If the property is jointly owned, or occupied by other persons, no exemption will apply. Instead, those persons will become liable for Council Tax.

Please be aware that properties that are left unoccupied, and substantially unfurnished for 2 or more years may become subject to Council Tax Empty Property premiums if an exemption no longer applies. Find out more about unoccupied property discounts and premiums.

Examples

1. The person who has died was the sole Council Tax payer and lived alone. They were the sole owner of the property.

A 100% exemption will apply from the date of death, if the deceased person was the only owner of the property.

This exemption will run until 6 months after the date grant of probate, or letters of administration are granted. 

Once the exemption ends, if the property remains furnished a 100% charge will apply.

If the property is unfurnished a 100% charge will apply. However, if the property has been unoccupied and unfurnished for 2 or more years, it may become subject to long term empty home premiums, once an exemption no longer applies. Please also see unoccupied property discounts and premiums.

The exemption will end immediately if the property becomes occupied, is sold or legally transferred. The exemption does not continue with a change in ownership.

2. The person who has died was the sole Council Tax payer and lived alone. They rented the property from a landlord.

A 100% exemption will apply from the date of death.

This exemption will run until 6 months after the date grant of probate, or letters of administration are granted. 

Once the exemption ends, if the property remains furnished a 100% charge will apply.

If the property is unfurnished a 100% charge will apply. However, if the property has been unoccupied and unfurnished for 2 or more years, it may become subject to long term empty home premiums, once an exemption no longer applies. Please also see unoccupied property discounts and premiums.

The exemption will end early if the tenancy is brought to an end. You should contact the landlord to arrange bringing the tenancy to an end.

3. The person who has died was a taxpayer (solely or jointly with another person), and was living with other people, who are still resident after the date of death.

No exemption would apply in this situation. 

If any resident is the owner, or leaseholder, they will become liable for Council Tax.

If no resident is an owner or leaseholder, any resident over the age of 18 would be considered liable for Council Tax. Please provide details of all residents ot the Council Tax team so our records can be updated accordingly.

If the property is now occupied by a sole adult (18 or over) they may be entitled to a single occupier discount. 

If all remaining residents are under the age of 18, please contact the Council Tax team for more advice as an exemption may apply.

4. The person who has died was the taxpayer of a property that was not their main home at the time of death. The property was empty at the time of death.

A 100% exemption will apply from the date of death.

This exemption will run until 6 months after the date grant of probate, or letters of administration are granted. 

Once the exemption ends, if the property remains furnished a 100% charge will apply.

If the property is unfurnished a 100% charge will apply. However, if the property has been unoccupied and unfurnished for 2 or more years, it may become subject to long term empty home premiums, once an exemption no longer applies. Please also see unoccupied property discounts and premiums.

The exemption will end immediately if the property becomes occupied, is sold or legally transferred. The exemption does not continue with a change in ownership.

What if a tenant was resident in the property?

If the property was not the main home of the deceased person, but was occupied by another person at the time of death (e.g. the deceased person was a landlord, and the property was rented to a tenant), the tenant remains liable until their tenancy comes to an end and they have left the property. No exemption would apply once the property becomes unoccupied. 

If the property is unfurnished a 100% charge will apply. However, if the property has been unoccupied and unfurnished for 2 or more years, it may become subject to long term empty home premiums, once an exemption no longer applies. Please also see unoccupied property discounts and premiums.

5. The person who has died was the taxpayer and a joint owner of a property, which was empty, or became empty as a result of their death.

No exemption would apply in this situation.

Liability for the Council Tax would fall to the other owner(s) of the property.

What if the deceased person is resident in a care home at the time of death?

If the deceased taxpayer was in permanent residential care at the time of death and was still liable to pay Council on the property they left to go into care, they may be eligible to an exemption for the period they were in permanent residential care.

This exemption applies when an owner or tenant has left their property unoccupied, because they have moved to live permanently at a residential care home.

The exemption will end if the property is occupied by another person, but can be re-applied when that person leaves, as long as the owner or tenant is still resident in the care home and it has remained their main place of residence since leaving the property.

Joint ownership or tenancy does not affect the exemption in this case.   

If you think this might have applied at any time before the taxpayer passed away, please contact the Council Tax team on 01302 734454, or by completing our dedicated online Council Tax enquiry form.

There are insufficient funds in the deceased person's estate to pay outstanding Council Tax liability.

A person acting as the legal executor or administrator (sometimes also referred to as a personal representative) for the estate of a deceased person is required to administer the estate in line with the will, and all compliance with all relevant laws and payment of any existing or new financial liabilities and taxes. 

The executor or administrator is responsible for identifying any debts owed by the estate and for paying all debts due from the estate before distributing any remaining funds to any beneficiaries named in the will.  

The executor or administrator of the estate can be held personally responsible and financially liable to losses of interested parties if they breach their duty. For example, if they failed to pay debts or liabilities owed by the deceased person.

If you become aware that there are not enough funds within the estate to settle all debts owed by the deceased person, please send us a signed letter confirming the position of the estate, signed by all executors/ administrators (or personal representatives). Please make sure you provide this as soon as possible after establishing insufficient funds are available.

If you are responsible for administering an estate and are unsure if the deceased person owed Council Tax, please contact the Council Tax team immediately on 01302 734454 to check this. We may ask you for evidence you are dealing with the estate before disclosing any information. If possible, please have the deceased person's Council Tax account number available when you contact us. 

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Last updated: 09 January 2024 16:35:00

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