Information Classification: CONTROLLED
          Council tax policy on 
          deceased persons
           
          Date 1 April 2021
                                                                                              Information Classification: CONTROLLED
                  Current document status
                  Version           V1                  Approving body         Service Director – Customer & 
                                                                               Business Operations
                                    07 August 2022      Date of formal 
                  Date              April 2021          approval (if 
                                                        applicable)  
                  Responsible       Jennifer Lawson     Review date            1 April 2022
                  officer
                  Location 
                  Document retention 
                  Document retention period          5 years in hard and electronic copies. 
                    Summary
                                                                                                       Page 2 of 8
                                          Information Classification: CONTROLLED
         Headlines
         To provide clear guidance for officers, members and council tax payers
         Distribution - who needs to be aware of this policy
         All staff in Revenues and Assessment, Revenues Contact Centre and to be made 
         available on Cornwall Councils webpages for all residents.
         Context
         Background - why this policy is needed
         It is essential that the Council acts in a sensitive manner in all cases where a 
         resident dies.
         Objectives - what the policy aims to achieve
         The objective of this policy is to clarify our current procedures and the available 
         exemptions and discounts following a notification of the death of a person for all
         that need to see it in a clear way. 
         Scope – what the policy covers
         This document outlines how the Council Tax and Assessment officers will deal 
         with council tax accounts and benefit claims upon notification of the death of 
         person who is either liable or jointly liable to pay Council Tax or has a claim for 
         Housing Benefit, Council Tax Support or has a Housing Benefit Overpayment.
         Introduction for Council Tax charges
                                              Page 3 of 8
                                                                              Information Classification: CONTROLLED
                 When a property becomes empty after the death of the owner, the property is 
                 exempt from council tax for as long as it remains unoccupied and until probate is
                 granted.
                 Following a grant of probate, a further six months exemption is possible as long 
                 as the property remains unoccupied and has not been sold or transferred to 
                 someone else. However, the full council tax due will need to be paid by the 
                 executors of the estate at the end of this period.
                 Where a beneficiary of a will has inherited a property, they may wish to discuss 
                 their council tax liability with their solicitor as the interaction of council tax and 
                 inheritance law is complex and depends on the particular circumstances.
                 Legislation
                 Exemption Class F applies if:
                      The property has been unoccupied since the former resident’s death and
                      The only person liable for the council tax charges on the dwelling would 
                       be the deceased personal representative (e.g.no other owners) and
                      No grant of probate or letters of administration have been made.
                 The Council Tax (Exempt Dwellings) Orders 1992 No.558 substituted by SI 
                 1993/150, substituted by SI 1994/539. This legislation is available to view at 
                 http://www.legislation.gov.uk.
                 Homes that are empty and unfurnished
                 Following a grant of probate, an additional amount of Council Tax (a premium) 
                 may be charged if the property has been empty for two years for more. 
                 Further details are available to view at https://www.cornwall.gov.uk/council-
                 tax/get-money-off-your-council-tax/money-off-council-tax-for-empty-
                 homes/homes-that-are-empty-and-unfurnished/.
                 Notification of death
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