Council Tax - Liability - Death - Change of Person(s) Liable. Clarification Needed…

In cases where a person liable for Council Tax dies, there is no liability on the date they die, as I understand this.

What I would like to knowe, if anyone can help me, is which day exactly, following a death, would any other person resident in the dwelling start to become liable.

This case concerns a mother who was living with children, including an adult son, and also her sister who lived there and cared for her. She (the Mother) passed away.

Council Tax Benefit was within a few days granted to the adult son, so he was clearly by then liable.

The tenancy was later given to the sister who took overr guardianship of the children.

I need to know when liability would start, in such a case as this. I believe it is not on the date of death, but would appreciate clarification. This is of great significance in relation to a case I am doing at the Upper Tribunal. Council Tax Benefit is not the benefit concerned, but entitlement to it as at the date of death is a relevant point.

Thank-you very much if anyone knows this, or can point me to where to find it out,

John Colegate.

To clarify, the Mother was liable and the C.T.B. claimant up until her death. The others had not been held to have been liable. The question is when would such new liability/liabilities start (eg the date after the date of death, the date of death, or when the Council Tax Office received notification of death from the Registrar, for example, or which other date?

Assuming there are no outstanding issues as to succession of the tenancy, then my view is that all the adult residents in the dwelling are jointly and severally liable for the council tax beginning on the day after the mother’s death (subject to exemptions, discounts etc).  Her sister then becomes solely liable on the date that she takes hold of the tenancy as long as she is resident there (sections 2 and 6 of the Local Government Finance Act 1992).

Thank-you Nevip. That is more or less my view too. It is correct, though, that there is no liability on the actual date of death, is that correct?

That is what I understand, but would be very grateful for confirmation of this.

Many thanks to anyone able to confirm,

John.

Remember there is a hierarchy of liability which means, for example, a tenant is liable before a licensee and the owner may be liable where there are separate households within the property; each paying rent.

As it isn’t an unoccupied Class F building, someone becomes liable on the next day. My understanding is that the original liability still exists ON the day of death.

Thank-you, that is very helpful. I realize about the joint and several liability after that date, but it is the liability on the actual date of death that is of particular importance in this case. I think that there is no liability on that day, but it may be that the deceased was liable, but no one else who was not liable before would be, as I understand it. That is what I need to know and have confirmed if anyone is able to.

As liability is assessed on a daily basis, and the situation that applies at the end of a day is taken to have applied for the whole of that day, I guess there may be no liability on the date of death itself. I know that in houses that are only occupied by one person, who then dies, that is the case.

Thanks for the correction. 

Out of idle curiosity, does that mean that if I vacate the property at 23:55 each night, and move in again after midnight, the property is treated as empty?

would you be moving all your belongings out?

Me and my toothbrush would stand outside the furnished property for 10 minutes.

I will relinquish my tenancy but will no doubt have a series of very short licences in its place.

Thanks for your replies. Hbinfopb - I can certainly see the logic of your point, but I have heard that there is no liability on the date of death, although I am unable to find the source of this in the legislation. It does say, for example, on page 75 of C.P.A.G.‘s Council Tax Handbook (6th. Edition) that If a liable person dies there is no liability for any part of the day on which s/he dies”. Ah well, I will put my submission in and see what happens, either way, this is one point at issue, but not the only one! If anyone knows anything, any answers are appreciated, of course.

I would add that, concerning the vacating of the dwelling on a nightly basis, this could also be accompanied by, in the event of receiving a bill, paying it with banknotes with a peice of fishing line attached, requesting a receipt, and then pulling the line to retrieve the notes back to their rightful owner.

Thank-you very much for your information, I appreciate it, cheers.