Letter of Administration and council tax

nomuny

Hi all,
Can anyone advise what is the protocol from council tax after dewth for a property which letters of Administration are needed to deal with as there is no will. Have only just received so not spoken to council but they are requesting just short of £200 for the period from death in Jan to April 2025. I just want to know if this is usual? I intend to speak to them about it as I was under the impression you were exempt for 6 months? Have I got this wrong? 
Thanks

nomuny

Just to add, this is what it says on their website.

An exemption may be given that lasts for up to six months after probate has been granted (or letters of administration have been made). An exemption will stop before the end of the six month period if the property is sold, ownership is transferred, or the tenancy ends.

The person that died must have been the only person responsible for the Council Tax bill.

Does this mean we are liable until the letter of administration is given?

Thank you 

RAS

Who is currently living in the house?

nomuny

No one, we're waiting for the letter of administration so it can be put up for sale.

p00hsticks

my understanding is the same as yours - if the property becomes unoccupied as the result of the death, then a Class F exemption should apply until either six months after probate / LoA awarded, the property becomes occupied or it is sold, whichever comes first. 

I'd suggest you query it with the council involved.

CalvinHobs

You do not normally pay council tax on an empty property in the period between a sole owner-occupier dying and the granting of Probate or Letters of Administration - as well as up to six months afterwards.

Presumably the council were notified of the death? Were council tax payments up-to-date when the person died? As well as the deceased being the only occupant, was the property owned soley by them?

I randomly picked council tax rules from the Buckinghamshire website:

If the property is left empty after someone passed away

An empty property is exempt where the liability for Council Tax would fall to the estate of a deceased person.

Where the person who passed away lived on their own, the property is exempt from Council Tax payments for as long as it remains unoccupied and until probate is granted. This means that you do not need to pay Council Tax for that period.

This exemption does not apply if:

- there is a joint owner or tenant of the property

- the property is signed over directly to beneficiaries

https://www.buckinghamshire.gov.uk/council-tax/what-to-do-with-council-tax-when-someone-dies/if-the-property-is-left-empty-after-someone-passed-away/

The Buckinghamshire website says you need to apply for an exemption from council tax. I'm not sure if this is the same for all local authorities?

Also, many (most?) councils insist on taking council tax payments over the the first ten months of the financial year, i.e. April to January. If the payments were up-to-date, then all of the  council tax bill for FY2024-25 may have been paid by date they died. In which case the council should pay a refund from the date of death to 31 March. The refund is paid to the deceased's estate.

nomuny

Yes they have been notified. The deceased was in a category that exempted then from paying council tax. The property hasn't been signed over to anyone and will be sold. Never done this so don't know how it works really but assuming the property never belongs to the beneficiary just the money that results? I think it's probably a case of contacting the  council but just wanted a bit of awareness as to what was normal as I know councils make mistakes. 

RAS

Different councils now have different rules. So go to the relevant section of the deceased council's website and check what it says? There should be a help line, ring and ask them to direct you to the section if you can't find it or understand it. Then write referring to the section and wording if you think the bill is incorrect.

p00hsticks

RAS said:

Different councils now have different rules. 

I don't think that individual councils have the power to override this particular exemption which is laid down in legislation here (Class F)
The Council Tax (Exempt Dwellings) Order 1992

lincroft1710

p00hsticks said:

RAS said:

Different councils now have different rules. 

I don't think that individual councils have the power to override this particular exemption which is laid down in legislation here (Class F)
The Council Tax (Exempt Dwellings) Order 1992

This has been amended

https://www.legislation.gov.uk/uksi/1994/539/made#:~:text=Class F (unoccupied dwellings in,since the date of death.