Council Tax after Death

ThemeOne

I'm executor to my father's estate and got the grant of probate through recently.

After I informed the council of his death I got what looked a fairly standard letter setting out the council tax position - basically nothing due between death and probate provided property is unoccupied, then 6 months exemption after probate.

However, they also asked to be informed of the date any furniture is removed from the property, so before writing to them I want to be clear about the implications of this question. I've got rid of a few small items of furniture but nothing major as yet.

Yorkshireman99

ThemeOne wrote: »

I'm executor to my father's estate and got the grant of probate through recently.

After I informed the council of his death I got what looked a fairly standard letter setting out the council tax position - basically nothing due between death and probate provided property is unoccupied, then 6 months exemption after probate.

However, they also asked to be informed of the date any furniture is removed from the property, so before writing to them I want to be clear about the implications of this question. I've got rid of a few small items of furniture but nothing major as yet.

Which Council? I don't think there is anything to be concerned about. The Council, quite rightly, want to be able to charge when and if, it is due. I suspect lots of people try and get away with not paying.

ThemeOne

Thank you. I'm wondering what difference it makes to the council whether furniture has been removed or not, given they have clearly stated when council tax will be due.

fatbelly

It's a class F exemption till 6 months after probate.

It seems to be a standard question about when it becomes unfurnished. In the past that may have been to establish whether a discount should apply after the exemption. However, now that councils can establish their own discount scheme, you will be lucky to get a 28-day discount for this.

You should check the scheme that applies locally as councils now have the freedom to come up with their own discounts (and negative discounts in the cases of long-term unfurnished properties)

getmore4less

watch out some councils are voiding class f exemption if the will transfers the property to individuals and charging them the council tax from DOD.

CIS

getmore4less wrote: »

watch out some councils are voiding class f exemption if the will transfers the property to individuals and charging them the council tax from DOD.

Which would be correct if legal ownership had transferred at the death of the previous owner.

Craig

getmore4less

CIS wrote: »

Which would be correct if legal ownership had transferred at the death of the previous owner.

Craig

They are charging based on beneficial ownership.

CIS

getmore4less wrote: »

They are charging based on beneficial ownership.

Over recent years some Valuation Tribunal's have found that beneficial ownership can be a case for the council tax liability (although some seem to have found the exact opposite) - it's something that needs tested by a high court appeal or a re-write of legislation in order to settle the point.

Valuation Tribunal's can be a law unto themselves though so...

Craig