What to do when someone dies

This section provides information about who to contact and what to do when someone dies, as well as information about Council Tax discounts and exemptions that may be applicable.

We recognise the upset and the organisational difficulties that confront relatives, partners and friends when someone close passes away.

We hope this guide helps to take some of the stress out of providing the Council with the correct information as quickly as possible.

Information that will be required

You can complete the notification form and post or email it in, or give us a call.

The following information will be required:

  • The name of the deceased person and the date they died.
  • The address of the property they lived in.

If the deceased person was also the Council Tax payer, you will also need to provide:

  • The names and address of any executors to the will
  • The name and address of the appointed solicitors

The executor or their representative must inform the Council of:

  • The complete owner details
  • The date probate was/is granted
  • The date when the furniture is removed from the property
  • Details of the transfer of title or the sale of the property

If you do not have all this information to hand, please supply what you can and advise the Council of the remaining information when it becomes available, remember to include your name, address and telephone number on all communications.

Will the death of an adult occupier have an impact on the Council Tax to be paid on the property?

If the deceased was sole occupier

If the deceased was the sole adult occupier of the property, it will become empty and exempt from Council Tax payment until it is occupied or probate is granted.

If the property is unoccupied following a grant of probate, a further period of up to six months exemption may be awarded, provided the property has not been sold or the legal interest has not transferred to another party.

If there are two more more adults living in the property

Where there are more than two adults in the property and one person dies it is important that the council tax is amended quickly into the name of the remaining adult occupier.

If, however there are joint owners or joint tenants, remaining in the property, a new account will be opened in the names of the owner/tenant occupiers.

Executors - Council Tax liability after probate is granted

If a property has been transferred, via the land registry, to a beneficiary named in the will then the Council Tax liability will pass to the beneficiary.

If the property remains under the control of the estate for more than six months, after the date of probate, the Executor will be responsible for making payment of any Council Tax due.

It is the duty of an executor to pay the debts and liabilities of the deceased, identify and correctly distribute the assets to the beneficiaries etc, providing there is money in the estate.

Failure to fulfil this duty could, result in the executor being held financially liable for any loss resulting from a breach of duty under the Administration of the Estates Act 1925, even if a mistake has been made in “good faith”.

Housing Benefit and Council Tax reduction

If Housing Benefit and/or Council Tax reduction was previously in payment it will need to be reassessed based on the circumstances of any remaining occupiers.

Where there was no previous entitlement to benefit, the occupier(s) may now qualify and may wish to apply (See: Benefits and money).

Council Tax Team
Access Oldham
Level 4, Civic Centre
West Street
Oldham, OL1 1UG
Tel 0161 770 6622