Tell us about changes that affect your Council Tax

When someone who pays Council Tax dies, you will need to give us details about: 

• the person who has died
• the property they were living in 

You can do this by completing the Council Tax death notification form. 

You’ll need to provide the following: 

• your details
• the name of the person who has died
• the date the person died
• the person’s address
• the name, address and contact details of the person, company or solicitor dealing with the ‘estate’ (property, belonging and money) – known as the ‘executor’ or ‘administrator’
• the name, address and telephone number of any surviving spouse or civil partner
• the name and address of the person’s next of kin (if no surviving spouse or civil partner)
• the name and address of the hospital, nursing home, care home or hospice the person died in (if applicable) – and if the stay was for 28 days or more 

If the person who died paid Council Tax for the property they lived in

You’ll need to tell us the names and addresses of at least one of the following: 

• any executors of the will
• the solicitor of the person who has died 
   

If available, you’ll also need to give us: 

• a copy of the death certificate
• details of the person’s next of kin 

Who needs to pay Council Tax will depend on the deceased's circumstances.

If the property was owned by the deceased person and is now unoccupied

There may be no Council Tax to pay if the property is unoccupied from the date of death of the owner. 

This exemption is for up to 6 months after the grant of probate or grants of administration for properties which are one of the following: 

• left empty by someone who has died
• not sold, transferred to the beneficiary, or occupied 

If there is a living joint owner resident elsewhere, they will be liable for Council Tax. 

If the deceased person was renting the property and the property is now unoccupied

There may be no Council Tax to pay if the property is empty or until probate is granted. 

You will need to confirm the date the tenancy has ended. 

If there is someone still living at the property

If the property is occupied, the remaining owner, tenant or resident will be liable for paying Council Tax. 

If there is only one adult left in the property, a new Council Tax bill will be set up in the remaining occupier’s name. We will apply a ­­­single person discount of 25%.  

If the property is occupied on the date of death but the occupier later moves out of the property, the occupier becomes liable for Council Tax up until the date they leave. 

When probate has been granted

You will need to provide a copy of the grant of probate using the Council Tax death notification form.

We’ll then send you an amended Council Tax bill. 

The Good Grief Trust offers information and support for people coping with bereavement, including helplines you can call for help with grief.