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.
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.
As soon as Council Tax becomes payable, you can apply for a further exemption of one month. To qualify, all furniture must be removed from the property at the same time as a charge becomes applicable. We will not be able to extend the exemption if the furniture is removed at the same time as probate is granted.
It may be possible to apply for an additional exemption of one month, please see Unoccupied and Empty Properties
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 a 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.