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