Council Tax After Death
What Happens During Probate?
If the deceased owned or occupied a property, the local council should normally be informed as soon as possible after the death. The way Council Tax is handled depends on factors such as whether the property is occupied, whether it is vacant and the circumstances of the estate. Executors should contact the relevant local authority to understand the position for the property concerned.
Notifying the Council
Executors should normally provide:
- The deceased’s details.
- The property address.
- Date of death.
- Their own contact information.
- Any requested supporting documents.
Many councils allow notification online or by telephone. As the House of Commons Library’s briefing on Council Tax and empty properties explains, rules and exemptions can vary by local authority, and GOV.UK’s Council Tax overview can help you find the right council to contact.
Empty Properties
Where a property becomes vacant following a death, different Council Tax rules may apply depending on:
- Whether Probate has been granted.
- Whether the property is occupied.
- Local council policies.
- The stage of estate administration.
Executors should check the rules that apply in the property’s local authority area, and coordinate this with wider steps to protect an empty property during Probate.
Keeping Records
Executors should retain:
- Council correspondence.
- Bills received.
- Payment confirmations.
- Any exemption or discount decisions.
Good record keeping helps when preparing the estate accounts.
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Yes. Prompt notification helps ensure Council Tax records are updated correctly.
The position depends on the property’s circumstances and the applicable rules.
Where payable, Council Tax relating to estate property is generally paid from estate funds.