Local Government Reform Act 2014

75.

Deceased sole owner and payment of non-principal private residence charge and late payment fees

75. (1) Where a person who is the sole owner of a residential property (within the meaning of section 2 of the Act of 2009) dies and, at the date of his or her death, a non-principal private residence charge, a late payment fee in respect of such a charge or any part of such charge or fee remains unpaid in relation to that property, then no further late payment fee shall be payable in relation to that property until a grant of representation to the estate of the deceased person issues to the personal representative of such deceased person.

(2) The personal representative of such deceased person shall, as soon as a grant of representation to the estate of the deceased person issues to him or her, be liable to pay to the relevant local authority the full amount due and owing by the deceased, at the date of his or her death, in respect of a non-principal private residence charge and each related late payment fee in respect of such a charge, which said full amount is, in this section, referred to as the “full amount”.

(3) If the said full amount is paid by the said personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased person, he or she shall have no further liability in respect of the non-principal private residence charge concerned and each related late payment fee in respect of such a charge due and owing by the deceased at the date of his or her death.

(4) If the said full amount is not paid by the said personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased person, he or she shall be liable to pay to the relevant local authority the said full amount.

(5) If the grant of representation is issued on or after 1 June 2014 and if the said full amount is not paid by the said personal representative within 3 months of the date of issue of the grant of representation to the estate of the deceased person, notwithstanding subsection (1), any late payment fees which would have applied under subsections (2) and (3) of section 74 had the person who is the sole owner of a residential property (within the meaning of section 2 of the Act of 2009) not died shall apply.

(6) (a) In this section a reference to “grant of representation” is, where 2 or more such grants are issued to the estate of a deceased person, a reference to the first of such grants to issue.

(b) In this section a reference to “late payment fee” includes reference to the 50 per cent increase provided for under section 74(3) .

(7) This section shall apply on and from 2 March 2014.