Reporting a death and Council Tax

We understand that losing someone is difficult. We aim to make Council Tax matters as straightforward as possible.

Please tell us as soon as possible if someone who lived in a property has died, especially if you are dealing with their Council Tax affairs. This helps us update the account, confirm who is responsible for payment and apply any appropriate discounts or exemptions.

Quick links

• How to tell us about a death
• What happens to the Council Tax account
• Who is responsible for paying
• What we will do next
• Tell us about changes
• Need help?
• Probate and dealing with the estate

Government’s Tell Us Once service

Tell Us Once (GOV.UK) is a free government service that lets you report a death to several organisations in one go, including HMRC, the Department for Work and Pensions, DVLA and local Council services.

You will usually receive a reference number when you register the death. This can be used to access the service online or by phone.

Complete our online form or phone us

You can notify us directly using our online death notification form or by phoning the Council Tax Team on 023 9268 8588. Although we are normally advised of deaths registered in Portsmouth, we may still need more information or a copy of the death certificate.

When you contact us, please provide as much of the following information as you can. This will help us update the Council Tax account quickly and correctly.

• Details of the person who has died:
  • Their full name
  • Their date of death
  • The address of the property the Council Tax account relates to
  • Whether they moved permanently into hospital or a care home before they died, and the date they moved if known
• Details of the property:
  • Whether the property was owned or rented
  • Whether the property is now empty
  • Who still lives at the property, if anyone
  • If the property is rented, the date the tenancy or lease ends, if known
• Benefits, payments or refunds:
  • Whether the person was claiming Council Tax Support or Housing Benefit
  • Whether any refund may be due
  • Who any refund should be paid to, for example the executor, administrator or estate representative
• Your details:
  • Your full name
  • Your contact address, phone number and email address
  • Your relationship to the person who has died
  • Whether you are dealing with the estate or contacting us on behalf of someone else
• Tell us who is dealing with the estate, if known:

If you know who is responsible for dealing with the estate, please give us their details so we can contact the right person about the Council Tax account.

• Their full name and contact address
• Whether they are the executor, administrator, solicitor or another representative
• Whether probate or letters of administration have been granted, and the date granted if known

If the property was owned, rented, empty, or managed by someone else, we may ask for owner, landlord or managing agent details.

What happens next will depend on who still lives in the property, whether the property is empty, and whether it is owned or rented.

If other people still live in the property

• We will update the account to show who is now responsible for Council Tax. Where another resident is liable, the Council Tax bill will be amended and issued in their name.
• Discounts may change. For example, if only one adult now lives there, a 25% Single Person Discount may apply.

If the property is empty

A Class F exemption is a Council Tax exemption that can apply when a property is left empty after the person who was liable for Council Tax has died. It can apply where the property was the deceased person’s sole or main home, has remained unoccupied since their death, and the deceased person’s estate remains responsible for Council Tax. If the conditions are met, there is no Council Tax to pay for the period covered by the exemption.

If the property was owned by the person who died

For an owned property, the exemption can apply while the property remains empty and part of the deceased person’s estate. It applies up to the date probate or letters of administration are granted. After that date, it can continue for a further 6 months if the property remains empty, unsold and part of the estate.

For an owned property, the exemption will end once that further 6-month period ends, or sooner if the property is sold, transferred, occupied, or another person becomes liable for Council Tax.

If the property remains empty after the exemption ends, the standard Council Tax charge will apply unless another discount or exemption is relevant. Any empty property premium will be considered separately under the rules in force at the time.

Please tell us when probate or letters of administration are granted, if the property is sold or transferred, or if anyone moves in. This helps us apply the correct exemption or Council Tax charge.

If the property was rented by the person who died

If the person who died was the tenant, a Class F exemption can apply while the tenancy or lease continues, the property remains empty, and the deceased person’s estate remains responsible for Council Tax. Please tell us the date the tenancy or lease ends, if known, and provide the landlord’s name and address. From the tenancy or lease end date, the deceased person’s estate will usually no longer be responsible for Council Tax. If the property is empty at that point, liability will normally pass back to the owner or landlord.

If the property is occupied, sold or let to someone else

If the property is occupied, let to someone else, sold or transferred after the death, Council Tax will become payable by the person responsible at that time. Please tell us who is living there, when the property was sold or transferred, and who the new owner is.

Responsibility for Council Tax may pass to:

• Remaining residents
• The executor or administrator, acting for the estate
• The owner or landlord, where a rented property is empty
• A new owner or occupier

We will assess liability based on the circumstances and update the account accordingly.

Once we have been notified, we will:

• review the account;
• apply any exemptions or discounts that are due; and
• send an updated Council Tax bill or confirmation of exemption.

• Please notify us as soon as possible to ensure the account is correct
• You must tell us if circumstances change, such as someone moving in, probate or letters of administration being granted, the tenancy ending, or the property being sold or transferred

If you need help or are unsure what to do, please contact us and we will guide you through the process.

You may need to apply for probate or letters of administration before dealing with the person’s property, money and possessions. You can apply for probate on GOV.UK.

Probate or letters of administration can affect how long a Council Tax exemption applies to an empty property.

Please send us a copy of the Grant of Probate or Letters of Administration when available. This confirms when authority was granted and helps us identify who is dealing with the estate or who owns the property.

You can also view the full step‑by‑step guide on what to do after a death: What to do when someone dies (GOV.UK)