When a ratepayer has died
When a person dies, you might need to look after arrangements for their home. Check the rates bill to see who paid rates on their home. If they paid rates, you might be responsible for telling Land & Property Services (LPS) about the ratepayer's death.
The deceased person's name is on the rate bill
If their name is on the rates bill, they were responsible for paying rates. You need to tell LPS about the death so they can update the rates account. You can report a ratepayer's death online.
The deceased person did not live alone
When the ratepayer dies, the remaining occupant will usually be responsible for paying rates on the property. If rates Housing Benefit and Rate Relief were paid, LPS will reassess the rates due.
The deceased person lived alone
If the deceased person was a ratepayer and the only occupier, their personal representative is responsible for rates on the property. While the personal representative possesses the property, they can apply for exclusion from empty property rates if the property is:
- unoccupied
- unfurnished
- not used for storage
- Rating of empty homes
If the deceased’s name is not on the rates bill
If the deceased person's name isn't on the rates bill for the property, they weren't liable for paying rates. You need to tell LPS if the ratepayer in the household received rates Housing Benefit and Rate Relief.
- Housing Benefit helpline: 0300 200 7802
- text relay: 18001 0300 200 7802
- email: housingbenefit.rating@finance-ni.gov.uk
If you cannot find a recent rates bill, contact LPS.
Help with rates
When circumstances change, you should check if any rate reliefs and exclusions are available such as:
- Housing Benefit and Rate Relief for people on a low income
- Rate Rebate for people getting Universal Credit
- Lone Pensioner Allowance for ratepayers aged 70 or over
- Disabled Person's Allowance for ratepayers who adapted their property to accommodate their special needs