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.
- Exemptions when the owner or tenant has died
- What you must do if the council tax payer dies
- Who is responsible for the council tax when the tax payer dies?
- Credit accounts
- Accounts with outstanding debts
If the tax payer was the only owner or tenant of the property, responsibility for the council tax depends upon whether anyone is living in the property after the deceased person's death.
If there are any arrears on the tax payer's account at the time of death, the executor or personal representative must pay the arrears out of the deceased person's estate before any money is paid to the beneficiaries.
If no one lives in the property after the council tax payer dies, the personal representative of the council tax payer is responsible for the council tax, although the property may be exempt from the date of death.
If someone who is not a tenant or owner is living in the property when the council tax payer dies, all of the occupiers of the property who are 18 years or older are usually responsible for the council tax from the date of death.
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Contact Details
- Contact name
- The Council Tax Section
- Telephone
- 020 8726 7000
- Fax
- 020 8667 8440
- Out of hours
- 08459 400 160
- croyctax@croydon.gov.uk
- Address
- Council Tax
Municipal Offices, Fell Road, Croydon CR9 1BQ
