Persons in detention may be disregarded for Council Tax purposes.

When is an exemption possible?

If the property is unoccupied because the person who used to live there has gone into detention, you may apply for an exemption from Council Tax. This means that no-one has to pay Council Tax for that property.

When is a discount possible?

Council Tax is normally charged on the assumption that two or more people aged 18 or over live in a property.

If there is only one adult living there, they can apply for a single person’s discount of 25%. However, if anyone aged 18 or over is in detention and without them there is only one adult living in the property, you may apply for the same 25% discount.

What does ‘detention’ mean?

A person is in detention if they are:

  • in prison, hospital or any other place under the order of any court of the United Kingdom, or a Standing Civilian court set up under the Armed Forces Act 1976;
  • detained under paragraph 2 or schedule 3 to the Immigration Act 1971;
  • detained under the Army Act 1955, the Air Force Act 1955 or the Naval Discipline Act 1957; or
  • detained under part 2 of sections 46, 47, 48 and 136 of the Mental Health Act 1983

We will not grant this reduction if the person concerned is serving a prison sentence for not paying fines or Council Tax.

How do I make an application on behalf of the detainee?

Please print out the form below and pass to the relevant establishment to complete, stamp and return to the address at the top of the form.

Aiimee Digital Assistant Icon

Aiimee - Rother Digital Assistant

Ask me a question!