Council Tax when someone dies

We need to know when an adult has died so we can update the Council Tax details for the property they lived in. What happens next depends on the circumstances.

Reporting a death to the Council Tax team

If you use the GOV.UK Tell Us Once service to report the death, the information will be passed to us and you do not need to tell us as well. Otherwise, you should tell our Council Tax team about a death if either of the following apply:

  • the person who died was the only person living in the property
  • there is still more than one adult over the age of 18 living in the property

If you are now the only adult over the age of 18 living in the property you should fill in the Single person discount claim form instead.

We only need to know about the death of someone under 18 if you were getting a Council Tax reduction that was linked to their circumstances. In this situation, contact the Council Tax team.

When you contact us to report a death, you'll need to have the following information:

  • the person's details including full address and date of death
  • the names of any other adults who still live in the property
  • some personal details about the person who has died - if you do not think you can answer these questions, complete the GOV.UK Tell us once form instead

You can report the death online.

The online form asks for details about executors and solicitors. You can tell us these later if you do not know them yet.

Report a death to the Council Tax team

If you are unable to use the online form, you can call us from Monday to Friday, 8.30am to 5pm, on 0300 123 5013.

You can use our ‘Additional details following a death’ form to tell us about information that wasn’t available when you reported the death, or changes that have taken place since the person's death, such as:

  • executor's name and contact details
  • solicitor's name and contact details
  • date of probate
  • date of furniture removal from the property
  • new property owner's details
  • new property occupant's details

Report additional details following a death

What happens about Council Tax after someone dies

What happens about Council Tax when someone dies depends on the circumstances.

When a person lived alone, their home can get a 100% Council Tax reduction for up to 6 months after probate has been granted or Letters of Administration have been made (in cases where there was no will).

The 100% reduction will stop if liability passes to someone else before the end of the 6 months. Liability passes to someone else when any of the following happen:

  • the person was a tenant and the tenancy agreement ends

  • someone else moves in

  • the property is passed to someone else

  • the property is sold

  • we find that someone else should be liable - for example, we learn that there is another owner

If the 6 months' period ends and liability has not passed to someone else, executors or administrators must pay the Council Tax due. The money should come from the dead person's estate - executors aren't personally liable. They should contact us immediately if there's a problem with making the payment.

If you lived with the person who has died and you are now the only person aged 18 or over in the household, we'll update the account details so the account is in your name only.

We'll send you a new bill confirming the change within 20 days, unless we need to contact you for more information.

Single Person Discount

You can now get a 25% Single Person Discount on your Council Tax. We will apply the discount automatically if you have used the GOV.UK Tell Us Once service. Otherwise, fill in the Single Person Discount form.

If there are still 2 or more people aged 18 or over in the property, we’ll transfer the Council Tax account into the names of the remaining owners or occupiers. We'll send you a new bill with the updated names within 20 days, unless we need to contact you for more information.

The change in circumstances resulting from the death might mean that the household can get a Council Tax reduction. To check, see Council Tax reductions for occupied properties.

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Page last reviewed: 04 October 2021