Council tax following death of the property owner

[Worzel77]

I was told by the local council that there was no council tax to pay until 6 months after probate was granted following the death of my Grandmother. I am the executor of her estate. However, I have just received a bill for full council tax and have been told that her estate must pay council tax on her property at the full rate although probate is yet to be granted because my uncle, her son, continued to live there for a few months after she died in December 19. He was asked to move out as soon as my Grandmother died. He is not a beneficiary of the will. He had no tenancy agreement there and refused to move out until July 20. Is it then correct that her estate is liable for council tax because of this?

Your uncle was living there, so the property was occupied and council tax is due. It doesn't matter that he didn't have a tenancy etc

He paid council tax while he was living there. It seems unfair that now it is empty council tax is due before probate when he had no authority to live there?

The council tax exemption only applies to empty property after a sole resident dies. Since he lived there and continued to live there, the exemption doesn't apply.

Did you tell the Council the property was empty when it wasn't OP? If your Uncle paid council tax when he was living there I take it you didn't transfer the bill to him while he was there after your Grandmother's death?

You asked him to leave immediately and he's not in the will - this makes me think he's not a well-thought of man, for whatever reason. Don't let that cloud your judgement on this matter and see everything as his fault. Can you speak to the Council to see who is liable for the bill, I assume this has been issued now because he has given them a new address?

Yes, you are right ChicCroissant, he is not well thought of and has caused many problems. This does seem like another one in a long list and is difficult to accept. No, I didn't inform the council that the property was empty as I knew he was still there. He transferred the council tax into his name. I informed the council when I knew he had moved out and they originally said nothing to pay until 6 months after probate was granted now I had received the bill...

Have you spoken to the Council since receivingthe bill?
If the occupier has moved out, then the estate is liable for council tax from the date he vacated.

You now need to contact them, and let them know that probate has not been granted yet and they will stick the exemption on. You will then need to advise them when it has, so they can put a marker on it for 6 months after. Council are not advised by the probate office so the onus is on you to let them know.

You also need to let them know when the furniture is removed so that the appropriate classification can be applied once the 6 months post probate has passed.

They don't have to give you the exemption though if the house was occupied after the owner died. Its only if the death leaves it empty that you get the exemption, not if someone who lived there moves out

What bill have you received if he's paid then? Is it just the regular charge is now due after 6 months? You haven't paid for 6 months so you haven't missed out on 6 free months if that is what you are thinking - that's what I meant about not letting your dislike of this person cloud your judgement!

The estate would be liable from this point on anyway. You can't blame your Uncle for that.

Have received a bill for the day he moved out onwards. I was told by the council the estate would be charged from 6 months following the granting of probate which hasn't yet been granted so was not expecting to have to pay.

He paid council tax while he was living there. It seems unfair that now it is empty council tax is due before probate when he had no authority to live there?

The only unfair thing is that your uncle lived there rent free and refused to move out. He should pay the council tax.

You need to clarify it with the council as you've said two different things here OP, and different councils have different rules for empty properties. But if the free months are following the grant of probate and you don't have that yet that will be the issue.

Your interpretation seems to be that it should be free from the date of death and then for a further 6 months after the grant of probate. Councils have really cracked down on council tax IME and the reasons (and the length of time) that they give remission from the fees has been greatly reduced.