Council Tax when someone dies
We understand that losing someone close to you is a difficult and emotional time.
When you are ready, please let us know about the death, ideally within three weeks, so we can update the Council Tax account and our records.
Updating our records promptly helps ensure the account is managed correctly and that any discounts, exemptions or reductions are applied as soon as possible.
How to tell us about a death
You can tell us about a death in one of the following ways.
Use the Tell Us Once service
Tell Us Once lets you report a death to most government organisations in one go.
If you use Tell Us Once, you do not need to contact us separately. We will receive the information automatically.
Report the death directly
If you do not use Tell Us Once, or the person died abroad, you should contact us to report the death.
Once we have been notified, we will contact the executor to confirm if we need any further information.
Executors’ responsibilities
Executors must tell us when:
- Probate or letters of administration have been granted
- The property is cleared of furniture
-
Who owns or lives in the property changes
We cannot advise on administering an estate. If you need help, contact a solicitor or Citizens Advice Wandsworth.
Who pays Council Tax after somebody dies
Council Tax may still need to be paid, depending on whether the property is empty or someone is still living there.
If the property is empty
A property left empty after the owner or tenant dies will be exempt from Council Tax if:
- They were the sole owner and no one has lived there since
-
They were a tenant and the executor is still responsible for the rent
How long the exemption lasts
The exemption will continue until:
- 6 months have passed since probate or letters of administration were granted
- The property is sold, let, or becomes someone's main home
- Ownership of the property is transferred to a beneficiary
If someone is still living in the property
Anyone aged 18 or over still living in the property will need to pay Council Tax from the date of death.
If only one adult lives in the property, they may get a 25% discount on the bill.
If the property is rented
If the property was rented, it will be exempt from Council Tax until:
- The tenancy ends
- 6 months have passed since probate or letters of administration were granted
Overpaid Council Tax
Any overpaid Council Tax will be refunded to the executor once probate or letters of administration have been granted.