Exemption criteria

A property that is left empty because the occupant is detained (for example, in prison) will usually be exempt from Council Tax.

Exemption conditions

An exemption will apply if the usual occupier is detained:

  • in prison or hospital by order of a court
  • under the Mental Health Act 1983
  • under the deportation provision of the Immigration Act 1972.

It also applies if the usual occupier is imprisoned, detained or in custody for more than 48 hours under the Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957.

This exemption doesn't apply if a person is in police custody before their first court appearance or they're detained for non-payment of Council Tax or a fine.

How to apply

You need to download and complete the application form and return it to the address on the form.

Apply for an exemption on a property left empty by a person detained

Related discounts

If the conditions are met but there are other people living in the property, the residents may be entitled to a Council Tax discount for people in detention.