What to do with Council Tax when someone dies
Council Tax liability for executors
What an executor does
Executors are the people appointed in the will to deal with the estate of a person who has died.
When probate is granted a document is issued to the executor providing them with the authority to deal with the estate.
After probate is granted
You must contact us using the online form, once probate or Letters of Administration are granted.
If ownership of the property is transferred
If, after probate is granted, ownership of a property is transferred to a beneficiary of the will, any liability for Council Tax passes to the beneficiary.
The beneficiary should give us their details by letting us know that they've moved in.
If the property remains under the control of the estate
If after probate has been granted the property remains under the control of the estate for more than 6 months, a full Council Tax charge is due. This may be where the property has not sold, been rented out or transferred to a beneficiary of the will.
After 6 months, the executor is responsible for making payment of the Council Tax from the deceased's estate (the executor is not personally liable for Council Tax charges).
If the executor cannot make payment for any reason they should contact us as soon as possible.