Paying council tax after someone dies
Council tax is the cornerstone of every month鈥檚 utility bill review, and often the bane of many people’s existence. But after a partner dies, or if you go into hospital for a short time before you die, you鈥檒l be eligible for a council tax reduction. Here鈥檚 a look at how death affects council tax.
What if someone goes into hospital or residential care?
If you go into hospital to live out your final days, or equally in a nursing home or residential care, you鈥檒l get a reduction on council tax bills.
Normally, to be entitled to a reduction in council tax (what鈥檚 known as CTR) you have to be living in your home. But if you鈥檙e at pensioner age, you鈥檙e allowed to spend a certain amount of time away from home and continue to get CTR.
If you go into residential care – just to try it out, or for respite care from an illness or fall – you鈥檙e liable for a reduction in council tax for up to 13 weeks.
Paying council tax when a property is empty
If over time a house becomes unoccupied, due to a death or an owner moving into residential care, then the property will be exempt from council tax until someone new moves in.
The property still remains exempt from council tax after the probate process kicks off. If the home remains empty and it has not been sold, it may be exempt from council tax for a further six months, or until someone new moves in.
After those six months, if the home is still empty and has not been sold, the Executor becomes responsible for paying the Council Tax from the estate of the person who has died.
What happens if the person who paid the council tax dies?
Council tax is a huge chunk of our monthly and yearly outgoings, and can take up a large amount of space in our utility bill budgeting. So when the person who usually deals with council tax dies, those left behind might be surprised by the costs they have to make up.
If just one person still lives in the house and they are over 18, these people become responsible for paying council tax. But if you鈥檙e the only one living there, you鈥檙e eligible to given a single person discount. This is a 25 per cent reduction off the bill.
If there鈥檚 more than one person still living in the home over the age of 18, then all of you become responsible for the council tax bill.
What if a home is passed on as inheritance through a will?
Once the home has been legally transferred to another person, that new owner becomes responsible for the council tax bill.
Watch out – if you don鈥檛 pass on a property and leave it empty for two years or more, there鈥檚 a premium charge. If a property has been unoccupied, or what the Government calls 鈥渟ubstantially unfurnished鈥�, for a long period of time, you might be charged 150% of the council tax liability.
Find out more
The GOV.uk website has a specific area where you can
At 扒哥吃瓜 we encourage you to get your death in order. Get the practicalities of this huge area sorted with
A look at the legal side of death with our Legal Matters page
Can鈥檛 get enough of death and taxes? See our article on inheritance tax here
