The former home of someone who lived alone and who has died is exempt from Council Tax provided that they were either:
If the property remains unoccupied, exemption continues until six months after probate or letters of administration have been granted.
The exemption ceases if:
If someone occupies the property as their main home for less than six weeks the person occupying it pays Council Tax during the period concerned. However, it can be exempt again when it becomes unoccupied.
The deceased person need not have occupied the property immediately prior to his or her death, provided no one else has lived in it before they died. An example of this would be where a person has moved out of their home and left it empty while they have been living in a residential care centre where they have since died.
Exemption does not apply where there is a joint owner (unless he or she has also died).
If you want to apply for an exemption, email email@example.com. We will generally seek to confirm that the property is unoccupied.
We will also ask you to keep us informed so that we know when probate or letters of administration are granted.
You must inform the Council if you are no longer entitled to a discount or exemption. We will take legal action against anyone who fraudulently claims a discount or exemption.
For further information please contact the Council Tax office on Tel: 01329 824651, or e-mail firstname.lastname@example.org.