How the Council Tax is affected

This section explains how Council Tax is affected when someone dies

How the Council Tax is affected depends on the deceased person's liability. If they lived in a property in our district, the Council Tax is based on two adults living in a property. If somebody dies and there are still two adults left living in the property, the Council Tax bill will probably stay the same although we still need to be notified in case the names on the bill need changing or if any reductions (e.g. benefit, discount disregards or disablement reduction) are affected.

If there is now only one adult left in the property, then a 25% discount will be due off the bill. We may also need to send a new direct debit mandate and benefit application where appropriate.

If the property is unoccupied because the last resident died, then an exemption will be due whilst the property remains the estate of the deceased. If the person who died rented the property then you will need to tell us when the tenancy/lease is ended and the name and address of the landlord. The amount of Council Tax payable on unoccupied properties is explained in the section below.

If they were a landlord or owner of an empty property
If the person who died rented out their property or owned an empty property you will need to tell us of their death so we can keep our records up to date. You will need to tell us when the property changes hands to the next of kin or a new owner.

If the property is unoccupied then no Council Tax will be payable whilst the property remains in the estate of the deceased. Once probate is granted, a further six months exemption is granted followed by a 10% Council Tax discount, so long as the property remains in the estate of the deceased person (and no one moves in to the property).

Page last updated: 29 November 2016