Change in circumstance due to a bereavement
Where an occupier of a property dies, the Local Taxes team need to be advised of the change in the household, even where the deceased party was not liable for payment, to ensure that the Council Tax records are maintained correctly.
This will also enable a Council Tax discount or exemption to be applied, where appropriate.
Eligibility for exemption
Where the sole occupier of a dwelling dies and liability to pay Council Tax falls under the Estate of the deceased person an exemption may apply.
A 100% exemption may be awarded for an unlimited period until the Grant of Confirmation is signed. Once this has been obtained, exemption may be granted for a maximum of 6 months from the date such a grant is made, as long as the property remains unoccupied and the responsibility of the executors.
A Grant of Confirmation is a legal document from a court giving the Executor(s) the authority to uplift any money or other property belonging to the deceased person from the holder (such as a bank), and to administer and distribute it according to law. An application for Confirmation is lodged with the Sheriff Court.
This exemption reduces your Council Tax, water and wastewater charges.
If liability to pay Council Tax falls to another person and the dwelling remains unoccupied, other Council Tax discounts or exemption may be applicable instead. For full details please visit Council Tax for Unoccupied Dwellings.
A property will qualify for exemption if:
- no Grant of Confirmation has been obtained, or
- no more than 6 months have passed since the Grant of Confirmation has been awarded
Eligibility for discount
Where an occupier of a property dies and liability to pay Council Tax falls to the remaining occupier, a discount may apply
A discount of 25% may be due if one household member remains in the property.
This discount reduces your Council Tax, water and wastewater charges.
A property will qualify for discount if:
- one member of the household remains living in the property, or
- other members of the household are disregarded from the Council Tax charge
How to notify us of a change in circumstance
Alternatively, enquiries can be made;
- By telephoning Local Taxes on 01738 477430
- In person at Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
- By emailing email@example.com
We may require a copy of the death certificate and name, address and telephone number of the executor.
If the death has been registered at Perth & Kinross Council's registrar and/or through the Tell Us Once Service, this will be forwarded to us automatically.
Dealing with a bereavement can be a difficult and emotional time. The Bereavement Services Team are here to help you with your enquiries and arrangements.
Further advice on what bereavement related benefits you may be able to get is also available from the Council's Welfare Right team.