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What to do about Council Tax in the event of a death

Council tax liability for executors

Executors are the people appointed in the will to deal with the estate of a person who has died.

When probate is granted a document is issued to the executor providing them with the authority to deal with the estate.

If, after probate is granted, ownership of a property is transferred to a beneficiary of the will, any liability for Council Tax passes to the beneficiary.

If for any reason after probate has been granted the property remains under the control of the estate for more than six months, a full Council Tax charge is due. The executor is responsible for making payment of the Council Tax.
The executor is not personally liable for Council Tax charges, and payment should be made from the deceased estate.

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

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