Council Tax and a Legal minefield

CEM122

I am after some help. I have no issue paying the bill if it’s due but this is a very odd situation.
My Uncle died in 2007 and Aunt in 2021, the house was never transferred into my Aunts name. We have been to probate for my Aunts estate and all this came to light. We then had to go and seek further probate on Peter’s estate so we could sell the house. It was finally all sorted in October 2024. 

The Council sent us a bill initially against my Aunts estate and has since revoked it. They have now issued a new bill to the executors of my Uncles estate (who no longer exist) for four years Council Tax with no exemptions. 

Does anyone know if this is possible given the statute of limitations or possible  because we couldn’t legally sell the house. 

Thank you for any help.

lincroft1710

Statute of Limitations doesn't apply to Council Tax. Not being able to sell the house does not affect liability to pay. Your aunt would have been liable for CT from date of uncle's death to date of her death as she was sole occupier. If uncle did not bequeath house to aunt in his will, it would remain part of his estate, hence CT bill to his executors.

CEM122

Ah okay so a claim can still be made against an estate for someone who died 18 years ago? I was meaning the claim of a bill against the estate and the statute of limitations expiring. I am in England.

RAS

Presumably aunt was occupying until 2021? For which years are the Council claiming back tax?

lincroft1710

Yes because it is a tax bill, not a bill for goods supplied or services rendered. You say a bill for four years, but do not state the dates

CEM122

Yes occupying until 2021 and they are billing from after the day she passed until when we sold the property. We sold the property as soon as we got letters of administration on Peter’s estate (which we had to go back for to sell the house legally). It’s a right mess.

CEM122

It is a bill for four council tax years i.e. Aug 21 - Mar 22, Apr 22 - Mar 23, April 23 - Mar 24 and then Apr 24 - Feb 25.

CEM122

The house was left to my Aunt in his will but the house was never legally transferred into her name. Therefore, we could not sell it without going back and getting further probate on my uncles estate. 

lincroft1710

So the period of the bill is well inside SoL anyway. As uncle's estate had not been settled at time of aunt's death, it was correct to send bill to executors of uncle's estate

CEM122

Any idea what to do in the absence of the executors no longer trading? 

lincroft1710

I'm not an expert, but if someone has taken on administration of the estate, then they would be expected to administer the estate with due diligence which includes settling all debts against the estate and anticipating any which may occur (e.g. CT).