What to do when someone dies

How to deal with the Council Tax account when someone has passed away 

When someone dies, it’s important to inform the Council Tax office as soon as you can. This can be done by a relative, friend, or solicitor of the deceased.

When you register the death, you can use the Tell Us Once (TUO) service. This service notifies all relevant government departments, including Council Tax.

The information from the Tell Us Once Service will passed to us but there are some extra details we will need from you to see if you qualify for a discount or exemption. 

You can provide this using our online Notification of a Death form.

Notify us of a death

The information we will need includes: 

  • The name and address of the deceased person 
  • Whether anyone continues to live in the property. If there is only adult now living at the property a 25% discount may apply 
  • The details of the executors of the will and their address or the name and address of solicitors who are dealing with the estate 

Don’t worry if aren’t able to provide all of the requested information at this time, additional information can be provided once it becomes known using our online change of circumstance form. 

Discounts and Exemptions 

If no one lives in the property

The property is exempt from Council Tax as long as it stays empty until probate is granted. 

After probate, the property can be exempt for another 6 months if it remains unoccupied and hasn't been sold or transferred. The Council Tax will then become payable by the executors until the property is sold, occupied or tenancy ends. 

If the property has not been sold or ownership transferred 12 months after the date of probate being granted a premium will be added to the Council Tax bill. Further exceptions from the premium may apply in certain circumstances and more information about premiums can be found on our webpage Premiums & Second Homes

So that we can make sure we can apply exemptions correctly it is important that the executors keep the Council Tax office informed about:

  • The date probate is granted
  • When the furniture is removed from the property
  • Details of the property's sale or transfer, or the end of tenancy
  • When the estate is settled

As and when this information is available you can let us know using our online form. 

Tell us about a change or provide more information

If the property is still occupied 

If the property was previously occupied by two or more adults, the Council Tax might have been in both names or just one and we may need to issue a new council tax bill. If only one person continues to live there, the Council Tax will be transferred to their name, and they will receive a 25% single-person discount. 

Council Tax Reduction and Housing Benefit  

You will need to let the Benefits team know 

  • if the person who has died was receiving help with their Council Tax or rent by claiming Council Tax Reduction or Housing Benefit. 
  • if you were claiming as a couple as you may now need to claim your own right. 

If you have not previously claimed as a couple, you may wish to consider applying based on your current circumstances. 

If you have any doubt as to whether you may qualify or wish to know more information, please contact the Council’s Benefits Office by emailing benefits@milton-keynes.gov.uk or call on 01908 253100 for advice 

Role of Executors and Council Tax

Executors are the people named in a will to manage the estate of someone who has died. When probate is granted, executors receive a document giving them the authority to handle the estate.

If the property is transferred to a beneficiary after probate, the beneficiary becomes responsible for Council Tax. If the property stays under the estate's control for more than six months after probate, Council Tax must be paid. The executor is responsible for making this payment from the proceeds of the estate.

Executors are not personally liable for Council Tax, but they must pay any outstanding bills from the estate before it is settled. If they can't make the payment, they should contact the council immediately.

For information more information about executors, probate or if there is no will please visit https://www.gov.uk/applying-for-probate  

Additional information on what to do when someone dies

Do I have to pay Council Tax if the person who lived there has passed away and the house is empty?

When a property is left empty by a deceased person it is exempt from Council Tax payment, as long as it remains unoccupied and until probate is granted. It is important that the executor(s) keeps the Council Tax office informed of:

  • The date probate is granted;
  • When the furniture is removed from the property;
  • 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 but you can use our online form to tell us of a change when it happens.

Tell us about a change or provide more information

Six months from the date probate is granted the full Council Tax will be due to be paid by the executors of the estate. If the property has not been sold or ownership transferred 12 months after the date of probate being granted a premium will be added to the Council Tax bill. Further exceptions from the premium may apply in certain circumstances and more information about premiums can be found on our webpage Premiums & Second Homes

I am an executor for a person who has now passed away, what are my responsibilities regarding Council Tax?

One or more 'executors' may be named in the will to deal with the person's affairs after their death.

The executor applies for a 'grant of probate' from a section of the court known as the probate registry. The grant is a legal document, which confirms that the executor has the authority to deal with the estate.

The executor will be responsible for ensuring the Council Tax is paid. The executor is not personally liable for Council Tax charges but they must make payment of any outstanding balance due before the estate is settled.

If the executor cannot make payment for any reason they should contact the Council immediately.

Is there an exemption for Council Tax when someone has passed away?

An exemption is available on the property if it becomes unoccupied. This applies until probate is granted or the estate is settled. A further 6 months exemption will then apply so long as the property remains unoccupied and has not been sold or ownership transferred. After that period the Council Tax will become payable. 

If the property has not been sold or ownership transferred 12 months after the date of probate being granted a premium will be added to the Council Tax bill. Further exceptions from the premium may apply in certain circumstances and more information about premiums can be found on our webpage Premiums & Second Homes

What happens when probate has been granted, do I then need to pay Council Tax?

Following a grant of probate, a further 6 months exemption is possible as long as the property remains unoccupied and has not been sold or transferred to a new owner or occupier.

After this period the full Council Tax charge becomes due and payable by the estate. If the property has not been sold or ownership transferred 12 months after the date of probate being granted a premium will be added to the Council Tax bill. Further exceptions from the premium may apply in certain circumstances and more information about premiums can be found on our webpage Premiums & Second Homes

It is important that the executor(s) keeps the Council Tax office informed of:

  • The date probate is granted;
  • The date the furniture is removed from the property;
  • Details of the transfer or sale of the property or the end date of the tenancy;
  • When the estate is settled

You can use our online form to keep us informed of any changes.

Tell us about a change or provide more information

Why has a Council Tax premium been added to the Council Tax bill?

Properties that are empty or where no one lives in them as their main home are subject to a Council Tax premium. When a property is left empty following the death of the owner the premium will not be applied until 12 months from the date of the grant or probate. Further exceptions from the premium may apply in certain circumstances and more information about premiums and exceptions can be found on the  Premiums & Second Homes webpage  

There is an amount owing for Council Tax but the person who lived there has passed away, and I can’t pay, what do I do?

  • Proof must be sent to us confirming there are no funds available from the estate to settle arrears.
  • This can be one of the following:-
    • Letter from Solicitor
    • Letter from Next of Kin/Power of Attorney
    • Executor
  • We will then consider whether the debt can be written off. You can email the details to:- counciltax@milton-keynes.gov.uk

There is a credit for Council Tax but the person has passed away, who is entitled to the refund?

Refunds can be made to the executor, the next of kin, a solicitor, or the beneficiary or any other nominated person. We will require proof that you are entitled to the refund so we will need either a copy of probate, a copy of the will or a solicitor’s letter to advise who will be entitled to the credit.

You can claim a refund using our online form and if we need any additional information we will contact you.

I am the sole beneficiary to the estate of someone who has passed away; do I have to pay the Council Tax?

Yes, as a beneficiary, you will have a legal interest in the property.

The Council Tax will be payable once the legal transfer has happened i.e. probate has been granted and the property is legally transferred to the beneficiary (the estate has been settled).

You can let us know the date the ownership of the property has transferred to you by using our online form. 

Tell us about a change or provide more information

What happens if there is still furniture in the property of the deceased person, can I still have an exemption?

Yes, as long as the property remains unoccupied, the relevant unoccupied deceased exemption will apply regardless of whether furniture has been removed.

An exemption will apply from the date of death. This exemption will remain in place until probate is granted. 

Once probate has been granted or the estate is settled, a further 6 months exemption will then apply before a charge becomes due. After this period the full Council Tax charge becomes due and payable by the estate. 

If the property has not been sold or ownership transferred 12 months after the date of probate being granted a premium will be added to the Council Tax bill. Further exceptions from the premium may apply in certain circumstances and more information about premiums can be found on our webpage Premiums & Second Homes

It is important to let us know when the furniture is removed as this may affect the amount of Council Tax payable when the exemption period ends.

You can use our online form to tell us the property becomes unfurnished

Tell us about a change or provide more information

I have completed a tell us once form when I reported the death, do I need to do anything else?

The tell us once form gives us basic information we need to know at this stage but there are some extra details we will need from you to see if you qualify for a discount or exemption.

This information can be provided using our online notification of a death form 

Notify us of a death

It is also important that the executor(s) keeps the Council Tax office informed of:

  • The date probate is granted;
  • When the property becomes unfurnished 
  • Details of the transfer or sale of the property or the end date of the tenancy;
  • When the estate is settled.

These details can be provided when they are available by using our online change of circumstances form.

Tell us about a change or provide more information

Do I need to provide a death certificate to you?

Not usually no. We would only advise this is needed if the informer is the first to advise us of a death and we have no other information on record.

If we have received a Tell Us Once form from the registrars service, we will not require a death certificate. If the deceased passed away abroad, we may request the death certificate.

The property of the deceased person is now sold, who has to tell you this?

The new owners should inform us of this and register for Council Tax.

However, the next of kin or executor can also inform us, as this allows us to finalise the deceased account sooner rather than later. You can let us know using our online change of circumstance form.

Tell us about a change or provide more information

The property in which the deceased person lived in was rented, not owned by them. What details do you need in respect of Council Tax?

If a property left empty by a deceased person it is exempt from Council Tax payment, as long as it remains unoccupied. We will require the tenancy end date so we can finalise the account, please let us know when this information is available using our online Change of circumstances form.

Tell us about a change or provide more information

The property was shared ownership with a Housing Association, who becomes liable for the Council Tax when the part owner passes away?

If the property is left empty the estate of the deceased person will remain liable for the Council Tax until the deceased person’s legal interest in the property ends, usually either by the property being sold or the housing association taking back the ‘share’ of the property.

This is a general guide to Council Tax and is not a substitute for the relevant statutes and regulations.

Council Tax contact information

Revenues Service, PO Box 5327, Civic, 1 Saxon Gate East, Central Milton Keynes MK9 3EJ