Prisoners
Someone aged 18 or over who is on remand, in prison or in some other form of detention is not counted for Council Tax purposes.
Those eligible include people:
- Detained in a prison, hospital or any other place by a court order
- Detained under The Immigration Act 1971
- Detained under The Mental Health Act 1983
An exemption will apply to a property where the owner or tenant is detained and the property is left unoccupied.
No discount or exemption will apply if:
- The person is in prison for non-payment of either Council Tax or a fine
- There are still two or more people in the household over 18 who are counted for Council Tax purposes