Bereavement

 

Where an occupier of a property dies, Inverclyde Council needs to be advised, even where the deceased was not liable for payment, to ensure that the Council Tax records are accurate.

This will also enable a Council Tax discount or exemption to be applied, where appropriate.

 

How to notify us of a change in circumstances

Notify a change in circumstances due to a bereavement by completing the Notification of Deceased form which can be found within the Related links section of this webpage.

Alternatively, enquiries can be made: -

  • By telephoning: 01475 717171
  • In person at: Customer Service Centre, Clyde Square, Greenock, PA15 1LY
  • By emailing: council.tax@inverclyde.gov.uk

We will require a copy of the death certificate and the name, address and telephone number of the executor.

If the death has been registered at Inverclyde Council’s Registrar and/or through the Tell Us Once Service, this will be forwarded to us automatically.

 

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 sewerage charges.

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

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. Please complete the form Empty and Unfurnished found in the Related links section of this webpage. The circumstances will be assessed and any discount/exemption due will be applied.

 

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 sewerage 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

When two adults remain living in the home, the Council Tax due to be paid is likely to remain the same although we do need to be notified of the death to make sure the correct parties are billed or if any reductions (e.g. benefit, discount disregards or disabled banding reduction) are affected.

 

Keeping us informed about empty properties

  • Please send us a copy of the grant of confirmation when it is received.
  • Please tell us when the property is sold and who to.
  • Please tell us when the property becomes occupied and the resident’s names.

 

Council Tax Reduction/Housing Benefit

If Council Tax Reduction/Housing Benefit is in payment, you must inform us straight away when somebody dies as this may affect how much benefit is paid.

Please contact Inverclyde Council Benefits Office by telephoning: 01475 717171.