Relatives and representatives

In the event of the death of a property owner, there are certain council tax exemptions that apply dependent on how many people still live at the deceased person's property.

Exemption rules

There are two main rules regarding council tax on the owned or rented property of someone who has died:

  • If there is only one adult occupier left at the property a 25 per cent discount can be claimed.
  • If the property is unoccupied and was owned by the deceased, it will be exempt from charges until probate is granted and for up to six months after that date if it remains unoccupied. After the six months, the deceased's estate has to pay the full council tax charge.

Information we need

If you are dealing with the affairs of someone who has died, please contact us with the following information as soon as you can:

  • the full name and address of the deceased person
  • the exact date of death
  • the full name, address and phone number of the executors/solicitors dealing with the person's estate
  • the full name(s) of anyone that still lives at the address
  • confirmation of whether the property is unoccupied after the person's death, and, if this is the case, whether they owned or rented it
  • if the person rented the property, please confirm the full name and address of the owner or managing agent, whether it was let on a furnished or unfurnished basis, and the exact date the tenancy for the property will end

Although we do review the circumstances of unoccupied properties, you can help us keep our records up to date by confirming the exact date that probate is granted, and the sale details when they become known, including the exact date of sale, and the names of the purchaser(s) and their current address if you know it. We will then change our records, and send any refund or final bill to the executors of the estate.