If the property was occupied by one adult, who has now died, the property may be exempt from Council Tax payment until probate is granted, or responsibility for the property is taken over by someone else.
Once probate is granted, as long as the property is still owned, leased or the tenancy is still held, by the person who has passed away, a further exemption may apply for a maximum period of 6 months.
An exemption will not apply where the property is returned to a Landlord; the property is jointly owned by another party (including Tenants in Common); someone moves into the property; or the property is transferred, sold or assented to someone else.
It is important that the executor(s) inform the Council Tax team of:
- the date probate is granted
- details of the transfer or sale of the property or the end date of the tenancy
- when the estate is settled
During this time the council may contact the executors periodically to review entitlement to the exemption. Six months from the date probate is granted the full Council Tax will be due to be paid by the executors of the estate.