Last updated:

4th February 2026

Reprting a death - Executors Council Tax responsibility

Executors are the people appointed in the will to deal with the estate of a person who has died. When probate is granted, a document is issued to the executor providing them with the authority to deal with the estate.

If, after probate is granted ownership of a property is transferred to a beneficiary of the will, any liability for Council Tax passes to the beneficiary.

If for any reason after probate has been granted the property remains under the control of the estate for more than 6 months, a full Council Tax charge is due.

The executor is responsible for making payment of the Council Tax. The executor is not personally liable for Council Tax charges, and payment should be made from the deceased estate. If the executor cannot make payment they should email us immediately.

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