Council Tax following death

petgri

My Mum died in July and we 3 kids are set to inherit and hopefully to sell but that looks slow. I'm wondering about council tax. I expect Mum was age exempt, but we could be liable.


Can you say when we own it? Is it from date of death or date of probate?


Specifically I was querying if we were liable to council tax from which of those dates.


I did think anyway that there was a 6 month period when if the property was empty, you would not be liable but this may be a thing of the past. If so does it matter if furnished or unfurnished.


Telford&Wrekin is the area.



Thanks, Jesper

marliepanda

petgri wrote: »

My Mum died in July and we 3 kids are set to inherit and hopefully to sell but that looks slow. I'm wondering about council tax. I expect Mum was age exempt, but we could be liable.


Can you say when we own it? Is it from date of death or date of probate?


Specifically I was querying if we were liable to council tax from which of those dates.


I did think anyway that there was a 6 month period when if the property was empty, you would not be liable but this may be a thing of the past. If so does it matter if furnished or unfurnished.


Telford&Wrekin is the area.



Thanks, Jesper

There is no such thing as an age exemption.

My council offers a discount until probate is granted, and then usually time for the house to be dealt with after that. If it is going to be directly inherited them you will become liable.

The unoccupied and unfurnished discounts are not set in law and will vary by council.

Flugelhorn

I had similar in Telford and Wrekin and have checked the paperwork. There was a refund back to the date of death (as property unoccupied but not empty).
I was asked to let them know when probate was issued and from that date there was to be no charge for 6 months forward.

So free from date of death to probate + 6 months (fortunately I was able to sell within about 4 months)

Also - you may never actually own the property - the one I inherited and sold remained the property of the estate until it was sold and hence the estate / executor was liable for bills. The sales contract said that the vendor was Ms F Horn, executor of the late Mrs E Horn

CIS

Assuming England and Wales:

A Class F exemption is set in law and applies to each council the same (furnished/unfurnished does not matter for this exemption). The exemption applies up until probate is granted and then, where it still qualifies, for up to 6 months - once the council tax liability changes the Class F exemption would stop.



The actual point where the liability will change is always up for debate - different councils have been known to deal with it differently, even the valuation tribunal has done so. After more than a decade working in and around council tax I still can't get a full handle on the application of the Class F.



Was your mother the sole owner ?

badger09

I can confirm what CIS said.

Also, my experience with East Devon DC was exactly the same as Flugelhorn’s. My sister died 3 March, Probate was granted 13 July and house sale completes tomorrow. A small refund was paid and everything has been completed within the exemption period.

AnotherJoe

I got 6 months. Hmmm that doesn't sound right does it ?

petgri

Many thanks for all the replies. Yes, my mother was sole owner, and yes also we had a small rebate.


I was asking because I heard today freom Telford&Wrekin Council by email saying





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In line with legislation and current procedures the responsibility for Council Tax for the above property is that of the person to whom the property is bequeathed to. [/FONT][FONT=&quot]I note from the Will you have provided this states the property of the late Mrs xx has been jointly left (bequeathed) to X,Y and Z. You are therefore jointly responsible for Council Tax with effect from 9th July 2018. [/FONT]
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[FONT=&quot]We are only able to issue one copy of the Council tax bill and this will be issued to the person named on our Council tax records as the primary liable party, in this case yourself, please forward a copy of this information to the other beneficiaries for their information. [/FONT]
[FONT=&quot] [/FONT]
[FONT=&quot]There are no relevant exemptions or discounts applicable for this property therefore the full charge is due. A bill will follow shortly.[/FONT]
[FONT=&quot] [/FONT]
[FONT=&quot]If you are unable to pay the Council Tax bill for this address, upon receipt of a solicitors letter giving a written undertaking that all outstanding monies will be paid upon completion of the sale the account could be put on short term hold.

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[FONT=&quot]I shall investigate the Class F exemption further.[/FONT]
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[FONT=&quot]Thanks again for your advice. Any further pointers most welcome.[/FONT]
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[FONT=&quot]Jesper.[/FONT][FONT=&quot]
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petgri

Thanks. OK, not sure why she got exmption but didn't think she paid any and she was 93 when she died!

CIS

petgri wrote: »

Thanks. OK, not sure why she got exmption but didn't think she paid any and she was 93 when she died!

Unless she was SMI and had a Class U exemption then there is no exemption based on age (unless a person is under 18). She may have been paid 100% Council Tax Reduction but that would not have been an exemption.

CIS

petgri wrote: »

Many thanks for all the replies. Yes, my mother was sole owner, and yes also we had a small rebate.


I was asking because I heard today freom Telford&Wrekin Council by email saying





[FONT=&quot]

---

In line with legislation and current procedures the responsibility for Council Tax for the above property is that of the person to whom the property is bequeathed to. [/FONT][FONT=&quot]I note from the Will you have provided this states the property of the late Mrs xx has been jointly left (bequeathed) to X,Y and Z. You are therefore jointly responsible for Council Tax with effect from 9th July 2018. [/FONT]

[FONT=&quot]We are only able to issue one copy of the Council tax bill and this will be issued to the person named on our Council tax records as the primary liable party, in this case yourself, please forward a copy of this information to the other beneficiaries for their information. [/FONT]

[FONT=&quot]There are no relevant exemptions or discounts applicable for this property therefore the full charge is due. A bill will follow shortly.[/FONT]

[FONT=&quot]If you are unable to pay the Council Tax bill for this address, upon receipt of a solicitors letter giving a written undertaking that all outstanding monies will be paid upon completion of the sale the account could be put on short term hold.

---

[/FONT]
[FONT=&quot]
[/FONT]
[FONT=&quot]
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[FONT=&quot]I shall investigate the Class F exemption further.[/FONT]
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[FONT=&quot]
[/FONT]
[FONT=&quot]Thanks again for your advice. Any further pointers most welcome.[/FONT]
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[FONT=&quot]
[/FONT]
[FONT=&quot]Jesper.[/FONT][FONT=&quot]
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You probably could argue it but it would be a technical argument in respect of council tax liability. It would not be easy unless the council decide to agree - I spend every day dealing with technical council tax disputes and if the council dig in you would need to either let it go or take it to a valuation tribunal.

As it stands the Class F exemption is not applicable until the council tax liability issue is sorted - until that point the exemption is a moot point as it cannot be awarded on any case.

petgri

[FONT=&quot]Thanks; Taking on board the comments here, this is what I actually replied. It'll be interesting to see if I get anything substantial back.
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[FONT=&quot]1) [/FONT][FONT=&quot]Can I ask why we are not liable to relief under?[/FONT]
Class F - premises left unoccupied following the death of the Council Tax payer

[FONT=&quot]2)[/FONT][FONT=&quot]Can you point me to the legislation/ legal advice that says that Benefactors of a will are liable from the death of the previous Council Tax payer rather than from the date that they own the property which I assume is from Grant of Probate?[/FONT]
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[FONT=&quot]ThThanks for taking an interest. Cheers Jesper[/FONT][FONT=&quot]
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