Council Tax when someone dies

What happens when someone dies?

If someone has died, you may need to tell us about their property and Council Tax account. The information below explains who is responsible for Council Tax, what happens if a property is left empty, and the role of the person managing the estate.

Who deals with the estate?

When someone dies, everything they owned and any debts they owed become part of their estate.

The person responsible for dealing with the estate is called the personal representative:

  • an executor if there is a will
  • an administrator if there is no will

They will usually need legal authority from the Probate Court before they can manage the estate, pay debts, and deal with assets.

Responsibility for Council Tax

The personal representative is responsible for making sure any debts owed by the estate, including Council Tax, are paid before assets are shared with beneficiaries.

If there is not enough money in the estate, assets such as property or belongings may need to be sold to pay outstanding debts.

Empty properties after a death

A property left empty after someone dies is normally exempt from Council Tax until the earliest of:

  • 6 months after Probate or Letters of Administration are granted
  • the property is sold or transferred
  • someone moves into the property

After this period, Council Tax charges and any applicable premiums may be charged.

If the deceased owned their home

Where the deceased was the sole owner, the property forms part of the estate until it is sold or legally transferred.

Council Tax remains payable from the estate until ownership changes.

Jointly owned properties

Joint tenants

The property automatically passes to the surviving owner.

It does not form part of the estate

Tenants in common

The deceased's share forms part of the estate.

It may be used to help repay any outstanding debts

Keeping us informed

To update our records, please provide:

  • the name and contact details of the personal representative
  • the date of death
  • the date Probate or Letters of Administration were granted (if applicable)
  • any other relevant information about the property or estate

You can tell us about a death or update Council Tax details using our online form to tell us something has changed.

Or you can apply for an exemption using our online Council Tax exemptions form.

Further help and advice

You may find these organisations helpful: