Council Tax Demand received by an executor of an estate

[Pizzas]

Hi,

 

I am / was the executor of my mother's estate. Probate has been obtained and beneficiaries and creditors settled. There is a zero balance in the executor's account.

 

I have just received a council tax demand for my late mother's property dated for the period between her death and the sale of the property, the latter being 20/06/2021.

 

My question is, does the Council have the right to demand payment at this time? And if so, am I as Executor liable?

 

I would be grateful for any advice offered. 

Edited January 24, 2023 by Pizzas

[AndyOrch]

If you're selling a property on behalf of an owner who's died, you do not need to pay Council Tax until after you get probate as long as the property remains empty. After probate is granted, you may be able to get a Council Tax exemption for another 6 months if the property is both: unoccupied.

[Pizzas]

Thank you, Andyorch.

 

Yes, the property was empty between the death of my mother and new owner occupying In 2021.

 

I did not receive any demand and so did not seek exemption at the time. So now a demand arrives in January 2023 and the estate has no money to pay it. Am I as an executor still liable?

[AndyOrch]

Unfortunately, yes you are but I would still contact them and explain you wasnt aware and with no demand at the time which they should have finalised at the time of death and ask for the exemption.?

 

If you don't ask you don't get

 

 

 

.