Council Tax After Your Partner Dies: Discounts and Exemptions

Council tax is one of the practical financial matters that needs to be addressed relatively quickly after a bereavement. Although it is not always at the top of the list, acting promptly means you avoid overpaying. This guide explains the discounts and exemptions available to a surviving spouse or partner, and how to make sure you receive everything you are entitled to.

The Single Person Discount

Council tax bills assume a property is occupied by two or more adults. If only one adult lives in the property, a 25% discount applies — this is the single person discount.

When your partner dies and you become the sole adult resident, you are entitled to this discount from the date of death onwards. It does not begin automatically — you need to notify your local authority. Once you do, the council should:

• Apply the 25% discount to your account from the date of your partner's death
• Backdate any credit for the period between the death and your notification
• Issue a revised bill reflecting the new discount

To notify the council, you will typically need to provide your partner's name, the date of death, and the address of the property. A death certificate may be requested. Most councils accept notification by telephone or through their online services.

Council Tax Exemptions After a Death

There are several council tax exemptions — meaning a 100% reduction rather than a partial discount — that may be relevant after a bereavement.

Class F exemption — estate in administration

Where a property is left empty because the sole occupant has died and the estate is being administered, a Class F exemption may apply. This exempts the property from council tax while it remains part of the estate being administered. The exemption typically applies until probate is granted; some councils extend it for a further period after probate. This exemption is relevant to an empty property, not to one where the surviving spouse continues to live.

Class N exemption — full-time students

If all remaining adult residents of the property are full-time students, the property is fully exempt from council tax. This is relatively uncommon in the context of spousal bereavement but may apply in some situations — for example, where the surviving partner is a mature student.

Severe Mental Impairment (SMI) exemption

If the surviving occupant has a severe mental impairment as defined in the Local Government Finance Act 1992 — which includes conditions such as advanced dementia — they may be fully disregarded for council tax purposes. Where the only person living in the property is severely mentally impaired, the property can be entirely exempt from council tax.

To claim the SMI exemption, the applicant (or someone acting on their behalf) must provide a certificate from a registered medical practitioner confirming the condition, and evidence that the person is receiving a qualifying disability benefit (such as Personal Independence Payment, Employment and Support Allowance, or Incapacity Benefit).

Backdating the Single Person Discount

Councils are expected to backdate the single person discount to the exact date of death. In practice, this does not always happen automatically — particularly if the council learns of the death through Tell Us Once rather than through a direct notification to the council tax department.

If your revised council tax bill does not reflect a backdated credit from the date of death:

• Contact the council tax department directly and explain that you are requesting backdating to the date of death
• Provide the death certificate as evidence of the date
• Ask for a written explanation if they refuse to backdate the full period

Many surviving spouses are awarded less than they are entitled to simply because they do not check the start date of the discount. It is worth spending a few minutes comparing the date shown on your revised bill with the actual date of death.

Council Tax Liability Orders and the Deceased's Account

In some cases, a council tax liability order may have been obtained against a joint account in both the deceased's name and the surviving spouse's name. If the council tax was billed jointly, the surviving spouse may technically remain liable for any arrears on the joint account — even if those arrears predated the death.

Equally, if the council has not updated its records following the death and continues to bill in the deceased's name alone, the surviving spouse should contact the council to have the account transferred into their own name. Council tax liability orders made against a deceased person cannot usually be enforced against the estate — but legal advice should be sought if enforcement action is threatened.

To update the council tax account:

• Contact the council tax department and ask to remove the deceased from the account and transfer it to the surviving spouse
• Provide a copy of the death certificate
• Ask the council to confirm in writing the revised liability and the date the single person discount applies from

Council Tax on the Deceased's Separate Property

If the deceased owned a separate property — for example, a buy-to-let property, a second home, or a property that was not the marital home — that property may become subject to an empty homes council tax premium once the estate takes over responsibility for it.

Many councils in England now charge a premium of up to 100% on top of the standard council tax rate for properties that have been empty for more than one year (some charge premiums on properties empty for longer periods at even higher rates). The estate is liable for council tax on an empty property from the point that any applicable Class F exemption expires.

Executors should identify any properties owned by the deceased as quickly as possible and establish what council tax liabilities apply. Where a property is being prepared for sale, it is usually worth notifying the local authority proactively, as some will apply a limited exemption for properties undergoing probate that are being actively marketed for sale.