Liabilty at date death

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  • #43669
    Anonymous
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    What is the law on whether a person is liable on the date that they die?

    #124069
    benwat
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    David

    It’s covered by liability to council tax on a daily basis (Section 2 LGFA 1992) – “…it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day”.

    So, if someone is alive at the end of the day they are liable for that day’s council tax, but if they die during the day the liability ends on the preceding day.

    Hope this is useful.

    Ben

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