London Borough of Croydon

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What happens when the council tax payer dies?

This exemption starts on the day that the Council Tax payer died. It does not cover any time before their death.

Council tax exemptions

An exemption from the council tax can be claimed if:

  • the property is in the hands of the executor or administrator of the owner or tenant's estate
  • no one has lived in the property since the deceased person's death
  • no one else was a joint owner or tenant of the property with the deceased person
  • either probate or letters of administration have not yet been granted or it is less than 6 months since probate or letters of administration were granted.

If there are any arrears on the council tax account from before the date of death, these arrears must be paid out of the deceased person's estate before any money is paid to the beneficiaries.

This exemption ends if:

  • someone moves into the property
  • someone inherits the property
  • the property is sold
  • it is six months or more since probate or the letters of administration were granted.

You must notify us as soon as any of the above events happen.

This exemption cannot be claimed if:

  • someone else was a joint owner or tenant of the property with the deceased person
  • someone else lived in the property after the deceased person died.

What happens if the property is still in the hands of the executors or administrators six months after probate or the letters of administration were granted?

The exemption from the council tax will end and a new bill will be sent to the executors or administrators. It is sometimes possible for a property to be exempt for more than six months after probate or the letters of administration have been granted.

We need to know the date on which the furniture is moved out of the property to be able to assess whether you can get a longer exemption. It is therefore important that you tell us as soon as the furniture is moved out of the property.

Web survey

We are keen to learn your views about the council tax pages on our website. To complete our quick, online survey click on the 'associated' link at right.

Contact Details

Contact name
The Council Tax Section
Telephone
020 8726 7000
Fax
020 8667 8440
Out of hours
08459 400 160
Email
croyctax@croydon.gov.uk
Address
Council Tax
Municipal Offices, Fell Road, Croydon CR9 1BQ

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