Council Tax when someone passes away

The amount of Council Tax due depends on whether anyone still lives at the property and who owns it.

If someone continues to live in the property as their sole or main residence after the death, a Council Tax charge will normally apply. The Council Tax account will be updated to reflect the new circumstances, and any discounts or reductions you may be entitled to will then be considered.

In these circumstances:

• the Council Tax account will be transferred to the remaining liable person, where appropriate
• if only one adult remains liable, they may qualify for a 25% Single Person Discount (SPD)
• if two or more liable adults remain, the full Council Tax charge will continue to apply.

If the remaining occupants are on a low or limited income, you may also be eligible for Council Tax Support to help reduce your Council Tax bill.

If nobody continues to live in the property following the death, what happens next depends on whether the deceased owned or rented the property.

If a property becomes unoccupied because the person liable for Council Tax has died, it may qualify for a Class F exemption. Where applicable, this provides a 100% Council Tax relief while the qualifying conditions continue to be met.

The exemption applies where:

• the deceased was the sole person liable for Council Tax
• the property is unoccupied following their death
• the property remains part of the deceased's estate.

The exemption normally applies:

• from the date of death until probate (or letters of administration) is granted; and
• for up to six months after probate or letters of administration is granted, provided the property remains unoccupied and ownership has not changed.

The exemption will end earlier if:

• someone moves into the property
• the property is sold or transferred to a new owner
• the property no longer forms part of the deceased's estate.

If the property becomes empty after the tenant dies, a Class F exemption may still apply whilst the estate remains liable to pay the rent.

Once the tenancy ends or another person becomes liable for Council Tax, the exemption will end.

A Class F exemption does not apply simply because the person living in the property has died.

If another person or organisation owned the property at the date of death (for example, a family member, a trust, a housing association or another owner), that owner may become liable for Council Tax once the occupier has died.

As there is still a living liable person, the property does not qualify for a Class F exemption and a relevant charge will be applicable immediately.

Examples include:

• a property previously transferred into the name of a son or daughter
• a property owned by trustees
• jointly owned properties where the surviving owner remains liable.

If a Class F exemption applies, it will continue until probate (or letters of administration) has been granted.

Once probate has been granted, the exemption can continue for up to six months, provided that:

• the property remains unoccupied
• ownership has not changed through sale or transfer
• the property remains part of the deceased's estate.

After the exemption ends, Council Tax will become payable. The person responsible for paying the Council Tax will depend on the circumstances, for example the executor(s), personal representative(s) or the new owner.

If the property remains unoccupied after the Class F exemption has ended, an empty property premium may apply, depending on how long the property has been empty and whether it is furnished.

Where applicable, the premium is an additional 100% of the full Council Tax charge, meaning a total charge of 200% becomes payable.

If the property remains substantially furnished after probate has been granted, the full Council Tax charge will become payable six months after the grant of probate (provided the property remains unoccupied and ownership has not changed). However, the property will be protected from the empty property premium for 12 months from the date probate (or letters of administration) is granted.

If furniture is removed from the property during this 12 month period, it is important that you tell us the date this happened. This is because the property will be treated as empty and unfurnished from the date the furniture was removed, and this date is used to determine when an empty property premium may become applicable.

If a property remains empty and unfurnished for 2 years or more, an empty property premium will normally apply. However, where the property formed part of a deceased person's estate, the legislation provides a 12 month period from the date probate (or letters of administration) is granted during which an empty property premium will not be charged, provided the property remains unoccupied.

Please let us know as soon as possible when these events occur to ensure we can bill correctly:

• probate or letters of administration has been granted
• the property has been sold or transferred
• someone moves into the property
• furniture has been removed from the property.