We appreciate that after the death of a loved one there are many arrangements that have to be made.
Please help us to prevent the issue of any documentation that may cause unnecessary distress by telling us after a loved one has passed on.
To make sure our records are correct please tell us:
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The full name and address of the person who has died;
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The date that they died;
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Whether they owned their home, or rented it from someone else;
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If the home was rented, the name and address of the landlord, and the date the tenancy ended;
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The name of anyone who is still living in the home;
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The name and address of the personal representative dealing with the deceased estate;
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Is probate or letters of administration to be applied for?
For the purposes of Council Tax, a home left empty by a person who has died is exempt until the date probate (or letters of administration) is granted. A further 6 month exemption applies after the date probate is granted should the property remain empty.
If probate or letters of administration are not to be applied for then a 6 month exemption applies from the date of death.
Once the 6 month exemption has expired, and should the property remain empty, then the Estate of the deceased person is liable to pay a 50% empty property charge.
However, if the grant of Probate passes ownership of the property onto someone else then the new owner of the property will become liable to pay Council Tax. This is because the property is no longer the responsibility of the executor of the estate. If this is the case then the 6 month after Probate exemption will not be granted and liability will be changed to that of the new owner(s). Any new owner(s) should then contact the Council Tax office to see if they are entitled to an exemption under Class C.