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.

Are you eligible for prisoner discount or exemption?

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