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. 

If you use the GOV.UK Tell Us Once service to report the death, the information will be passed to us. When you register the death, the registrar will explain how to use the service.

If you haven't used Tell us Once you can report the death to the Council Tax team.

What happens next depends on the circumstances - see what happens about Council tax after someone dies.

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.

Report a death to the Council Tax team

What you will need before you start our form

Before you start our form, you'll need to know:

  • the person's details including full address and date of death
  • the names of any other adults who still live in the property

It would also be helpful if you can tell us the following:

  • date Grant of Probate or Letters of Administration were obtained or applied for, where relevant
  • contact details of the property owner, or agent if the person who died was not the owner
  • contact details of one of the executors
  • contact details of the solicitor dealing with the person's affairs, if any

Report a death to the Council Tax team

If the person who died was claiming Housing Benefit or Council Tax support, you'll also need to

Report a death to the Benefits team

What happens about Council Tax after someone dies

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

When the person lived alone

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.

When there were two adults in the property

If you lived with the person who has died and you are now the only adult 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.

Council Tax reductions for single adults in a property

As a single adult in a property, you can get a 25% Single Person Discount on your Council Tax. Both Tell Us Once and our own online Council Tax report a death form cover asking for the reduction - you don't need to apply separately. 

When there were more than two adults in the property

If the property was occupied by more than two adults and one person has died, 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.

Council tax reductions where there are more than two adults left in a property after someone has died

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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