When a property was occupied by only one resident and that resident has died, the property may be exempt from council tax. The exemption will only apply if the property remains unoccupied.
If the deceased person owned the property, the exemption starts from the date of death and continues until probate (or letters of administration) is granted. From the date probate is granted the property may be exempt for up to a further 6 months. The deceased's executors or administrators will be responsible for settling any council tax that is outstanding at the date of death, and any council tax that may subsequently become due, from the deceased's estate.
If the deceased rented the property, the exemption starts from the date of death and continues as above until the deceased's liability to pay rent ends.
When we are advised of a death we will send a "probate enquiry form" to the executors at regular intervals until we are notified that probate (or letters of administration) has been granted. The answers given to the questions on the enquiry form will enable us to determine what exemption, if any, should be applied to the property.
If you wish to notify us of a death you can do so by email. Alternatively, you can contact council tax team on 01732 876388.