Owner detained Council Tax exemption

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

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 does not apply if a person is in police custody before their first court appearance or they are detained for non-payment of Council Tax or a fine.

You must provide proof of the date and place of the detention and any supporting documentation. Without the full information we will not be able to award the exemption. 

Apply for a Council Tax Discount or Exemption

The information provided is intended as guidance only and is not a full statement of the law. 

There are various discounts that you may be able to claim to reduce your bill. If you claim a discount and your circumstances change you must let us know within 21 days of the change or face a penalty.