Council Tax discounts and exemptions

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Class D exemption for when a property is left empty as the Liable Party is in prison. To qualify for the exemption, the following requirements must be met:

• Detained in prison or hospital by order of a court
• Detained under the Deportation Provisions of Immigration Act 1971
• Detained under the Mental Health Act 1983
• 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.

An exemption is not applicable if the Liable Party has been detained for non-payment of Council Tax.

To claim the exemption, please provide the following:

• Full names of the resident who is a prisoner
• Full address of the property the exemption is for
• Full names of any occupants remaining at the property aged 18 or over
• The date the person was detained and the possible release date
• Details of the establishment the person is being detained, such as: prison name, prison address, prison service number (if known)

We will send a letter to the establishment that the person is being detained at for confirmation. Once we receive a reply from the establishment, the exemption will be applied.

If one Liable Party is detained and one other remains at the property, a discount can be applied.