Council Tax Exemption - Acting As An Executor

How Council Tax is affected when someone dies

We recognise that acting as an executor can be difficult at a time that is often distressing. If you registered for the ‘Tell us once’ service when registering the death you don't need to do anything else, unless you wish to apply for a refund.  

If the property is unoccupied

Exemption for Sole Owners

If the person who died was the sole owner of the property, no Council Tax is payable from the date of death until six months after the grant of probate or letters of administration.

When Exemption Ends

The exemption ends when the property is reoccupied or is disposed of by the Estate if this is earlier.

The exemption does not apply if the property remained occupied after the date of death.

If the property remains occupied

The remaining occupier of the property takes over responsibility for the Council Tax. If that person is living on their own, a 25% discount is available. Discounts may also be available if the only other person resident is a carer



Executors should email, providing proof of probate (or Letters of Administration) and details of the bank account to be refunded. If you do not need probate and are claiming a refund as beneficiary you will need to provide the death certificate, will, proof of your identity and details of the bank account to be refunded.